RSA 72-A:1 Definitions.

Title: V - TAXATION Chapter: 72-A - BOAT FEE

As used in this chapter:
I. "Canoe" means a narrow, lightweight boat with its sides meeting in a sharp edge at each end propelled by one or more paddles. A kayak is an Eskimo-type canoe.
I-a. "Commercial boat" means a vessel used primarily for commercial purposes which, in the case of vessels used for tidal and coastal waters, is verified by the department of safety by means of a notarized document affirming that the vessel is so used. This documentation shall include, where applicable, the individual's national marine fisheries identification number, federal tax identification number filed with the department of revenue administration, a copy of the New Hampshire saltwater fishing license number, a copy of the New Hampshire commercial lobster license, a copy of the Cert

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