11.   Yacht owner forms dummy corporation to buy his yacht.

12.   Yacht owners are subject to Coast Guard search.

13.   Yacht owners who receive the questionnaires have two weeks to complete and return them to the state.

14.   YACHT-SCAM -- The state is mailing questionnaires to yacht owners to help it determine which to audit in its crackdown on sales tax evasion.

15.   It has been attracting yacht owners, especially from overseas.

16.   It was developed by the same parties, primarily to attract yacht owners from Malaysia and overseas.

17.   Keon is also challenging other New Zealand yacht owners to match his offer.

18.   Most yacht owners are from North America and Europe.

19.   The forested island is a popular stop for yacht owners.