Section 188-1-03 - Placement of Excise Tax DecalA. On watercraft documented under the laws of the United States and not registered pursuant to 12 M.R.S. §13056, the excise tax decal shall be displayed on the wheelhouse or forward topsides so that the decal is visible clearly to observers of the port and starboard sides of the watercraft.B. On watercraft more than twenty (20) feet in length that are not registered under 12 M.R.S. §13056 and not documented under the laws of the United States, the excise tax decal shall be displayed on both sides of the bow so as to be visible clearly to observers.13- 188 C.M.R. ch. 1, § 03