Section 10-46-51 - Exemption of large boats subject to excise tax

10-46-51. Exemption of large boats subject to excise tax.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. Source: SL 1993, ch 102, §15A; SL 2001, ch 56, §15.