No license, permit, registration, validation, or similar authorization to own or operate any vessel shall be issued under this chapter until proof of payment of or exemption from the tax imposed by 32 V.S.A. chapter 233 has been established in the manner prescribed by the Commissioner of Taxes. (Added 1983, No. 212 (Adj. Sess.), § 2; amended 1987, No. 251 (Adj. Sess.), § 2.)