306.030. Certificate of number, application, procedure, contents, fee--numbers, how attached--numbers from federal or other state governments, reciprocity--renewal of certificate, when, how--personal
Certificate of number, application, procedure, contents, fee--numbers,how attached--numbers from federal or other state governments,reciprocity--renewal of certificate, when, how--personal propertytax statement and proof of payment required--deposit and use offees.
306.030. 1. The owner of each vessel requiring numbering by thisstate shall file an application for number with the department of revenueon forms provided by it. The application shall contain a full descriptionof the vessel, factory number or serial number, together with a statementof the applicant's source of title and of any liens or encumbrances on thevessel. For good cause shown the director of revenue may extend the periodof time for making such application. The director of revenue shall usereasonable diligence in ascertaining whether the facts stated in suchapplication are true, and, if satisfied that the applicant is the lawfulowner of such vessel, or otherwise entitled to have the same registered inhis or her name, shall thereupon issue an appropriate certificate of titleover the director's signature and sealed with the seal of the director'soffice, procured and used for such purpose, and a certificate of numberstating the number awarded to the vessel. The application shall include aprovision stating that the applicant will consent to any inspectionnecessary to determine compliance with the provisions of this chapter andshall be signed by the owner of the vessel and shall be accompanied by thefee specified in subsection 10 of this section. The owner shall paint onor attach to each side of the bow of the vessel the identification numberin a manner as may be prescribed by rules and regulations of the divisionof water safety in order that it may be clearly visible. The number shallbe maintained in legible condition. The certificate of number shall bepocket size and shall be available at all times for inspection on thevessel for which issued, whenever the vessel is in operation. The operatorof a vessel in which such certificate of number is not available forinspection by the state water patrol or, if the operator cannot bedetermined, the person who is the registered owner of the vessel shall besubject to the penalties provided in section 306.210. Vessels owned by thestate or a political subdivision shall be registered but no fee shall beassessed for such registration.
2. Each new vessel sold in this state after January 1, 1970, shallhave die stamped on or within three feet of the transom or stern a factorynumber or serial number.
3. The owner of any vessel already covered by a number in full forceand effect which has been awarded to it pursuant to then operative federallaw or a federally approved numbering system of another state shall recordthe number prior to operating the vessel on the waters of this state inexcess of the sixty-day reciprocity period provided for in section 306.080.The recordation and payment of registration fee shall be in the manner andpursuant to the procedure required for the award of a number undersubsection 1 of this section. No additional or substitute number shall beissued unless the number is a duplicate of an existing Missouri number.
4. In the event that an agency of the United States government shallhave in force an overall system of identification numbering for vesselswithin the United States, the numbering system employed pursuant to thischapter by the department of revenue shall be in conformity therewith.
5. All records of the department of revenue made and kept pursuant tothis section shall be public records.
6. Every certificate of number awarded pursuant to this chapter shallcontinue in force and effect for a period of three years unless soonerterminated or discontinued in accordance with the provisions of thischapter. Certificates of number may be renewed by the owner in the samemanner provided for in the initial securing of the same or in accordancewith the provisions of sections 306.010 to 306.030.
7. The department of revenue shall fix the days and months of theyear on which certificates of number due to expire during the calendar yearshall lapse and no longer be of any force and effect unless renewedpursuant to this chapter and may stagger such dates in order to distributethe workload.
8. When applying for or renewing a vessel's certificate of number,the owner shall submit a paid personal property tax receipt for the taxyear which immediately precedes the year in which the application is madeor the year in which the renewal is due and which reflects that the vesselbeing renewed is listed as personal property and that all personal propertytaxes, including delinquent taxes from prior years, have been paid, or astatement certified by the county or township in which the owner's propertywas assessed showing that the state and county tangible personal propertytaxes for such previous tax year and all delinquent taxes due have beenpaid by the applicant or that no such taxes were due.
9. When applying for or renewing a certificate of registration for avessel documented with the United States Coast Guard under section 306.016,owners of vessels shall submit a paid personal property tax receipt for thetax year which immediately precedes the year in which the application ismade or the renewal is due and which reflects that the vessel is listed aspersonal property and that all personal property taxes, includingdelinquent taxes from prior years, have been paid, or a statement certifiedby the county or township in which the owner's property was assessedshowing that the state and county tangible personal property taxes for suchprevious tax year and all delinquent taxes due have been paid by theapplicant or that no such taxes were due.
10. The fee to accompany each application for a certificate of numberis:For vessels under 16 feet in length $25.00For vessels at least 16 feet in length but less than 26 feet in length$55.00For vessels at least 26 feet in length but less than 40 feet in length$100.00For vessels at least 40 feet and over $150.00.
11. The certificate of title and certificate of number issued by thedirector of revenue shall be manufactured in a manner to prohibit as nearlyas possible the ability to alter, counterfeit, duplicate, or forge suchcertificate without ready detection.
12. The first two million dollars collected annually under theprovisions of this section shall be deposited into the state generalrevenue fund. All fees collected under the provisions of this section inexcess of two million dollars annually shall be deposited in the Missouristate water patrol fund and shall be used exclusively for the Missouristate water patrol.
13. Notwithstanding the provisions of subsection 10 of this section,vessels at least sixteen feet in length but less than twenty-eight feet inlength, that are homemade, constructed out of wood, and have a beam of fivefeet or less, shall pay a fee of fifty-five dollars which shall accompanyeach application for a certification number.
(L. 1959 S.B. 142 § 3, A.L. 1969 S.B. 194, A.L. 1975 S.B. 264, A.L. 1985 H.B. 280, et al., A.L. 1995 H.B. 217, A.L. 2006 S.B. 778, A.L. 2008 H.B. 1715)CROSS REFERENCES:
Penalty provisions for violations of this section, RSMo 306.210
Use tax must be paid to register, RSMo 144.613