Section effective January 1, 2020. See, also, Section 50-23-370 effective until January 1, 2020.

(A) Except as otherwise provided, a certificate of number awarded pursuant to this chapter continues in effect for one year unless sooner terminated or discontinued in accordance with this chapter. A certificate of number may be renewed by the owner as provided in subsection (B). The department shall fix a month of the year on which certificates of number expire unless renewed pursuant to this chapter.

(B)(1) Beginning January 1, 2020, each county auditor annually shall mail watercraft certificate of number renewal notices to the owners of watercraft in the county as determined by the Department of Natural Resources no later than forty-five days before expiration of the certificate. The renewal notices, including the fees upon completion, must be returned to that county which shall:

(a) process the application and, if granting the renewal, notify the department to issue a renewed certificate and decal;

(b) transmit the processed renewal notices to the department within seven days; and

(c) transmit the fees, including any late fees, to the appropriate state fund.

(2) Each county auditor must have access to the motorboat titling and registration records of the department as applicable to the county auditor in the manner the county auditor and department agree for the purpose of the county auditor performing the functions required in item (1).

(3) The department may not charge counties for online access network fees for watercraft and owner information.

(4) If a certificate of number is not approved immediately by the department, an owner may operate under a paid tax receipt for thirty days.

(C)(1) A renewal application for a certificate of number, except those from marine dealers, presented after thirty days from its expiration date is subject to a late penalty of fifteen dollars.

(2) A renewal application for a certificate of number presented after sixty days from its expiration date is subject to a late penalty of thirty dollars.

HISTORY: 1962 Code Section 70-295.27; 1955 (49) 299; 1959 (51) 409; 1993 Act No. 128, Section 6; 1993 Act No. 181, Section 1269; 1999 Act No. 100, Part II, Section 64.C; 2008 Act No. 344, Section 26, eff six months after approval (approved June 11, 2008); 2018 Act No. 223 (H.4715), Section 5.A, eff January 1, 2020.

Editor's Note

1999 Act No. 124, Section 2.T, provided for the transfer of the sections from Article 3, Chapter 21 where this section was numbered Section 50-21-370.

2018 Act No. 223, Section 5.B, provides as follows:

"B. (A) Beginning January 1, 2020, the provisions of SECTION 5.A. of this act will be phased in over a three-year period as certificates of number expire. Any certificate of number awarded prior to January 1, 2020, will remain in effect for the full three-year term unless terminated or discontinued by the Department of Natural Resources. Certificates of number awarded after January 1, 2020, will become effective on an annual basis. Full implementation of SECTION 5.A. of this act begins on December 31, 2022.

"(B) It is the intent of the General Assembly that the provisions of this act result in only one tax payment due per boat, boat motor, or watercraft in any twelve-month period. All interpretation and implementation of this act should be consistent with this intent."

Effect of Amendment

The 2008 amendment, in subsection (A), in the third sentence deleted "due to" preceding "expire" and "during the calendar year lapse and are not in effect" preceding "unless renewed"; deleted subsection (B) relating to issuance of a certificate of number for demonstration and testing purposes; redesignated subsection (C) as subsection (B); and, in subsection (D), deleted the subsection designation and the first two sentences, and made the third sentence an undesignated paragraph under subsection (B).

2018 Act No. 223, Section 5.A, rewrote the section, providing for the issuance of renewal notices and processing of renewals by county auditors and making renewals annual instead of every three years.