10-46-51. Exemption of large boats subject to excise tax.
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/sd/title-10/chapter-10-46/10-46-51A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50 .