I reside in Harpswell but I use a Brunswick mailing address. Every year I'd get a letter from Brunswick telling me I need to come in and pay the excise tax. I had to stop by and prove to them I already paid the tax in Harpswell. After a few years Brnswick got the message and stopped sending me the dunning letter.
What the heck is "excise tax" anyway? The dictionary says "any of various taxes on privileges often assessed in the form of a license or fee." I guess it's a privilege to own a boat, but why does the state need to tax me for it every year?
At least I don't have to pay it while I'm out of the country.