General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 60A. EXCISE TAX ON REGISTERED MOTOR VEHICLES IN LIEU OF LOCAL TAX |
SECTION 1. Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of motor vehicle |
SECTION 1A. Repealed, 1955, 587, Sec. 2 |
SECTION 2. Collection of tax; abatement |
SECTION 2A. Nonpayment of taxes; collection; nonrenewal of driver's license and vehicle registration |
SECTION 3. Remedies of collectors |
SECTION 4. Laws respecting registration of motor vehicles; effect of this chapter |
SECTION 5. Repealed, 1953, 654, Sec. 40 |
SECTION 6. Where excise laid and collected |
SECTION 7. Uncollectible tax; abatement |
SECTION 8. Unpaid tax; abatement |
SECTION 9. Deferral of excise due by Massachusetts National Guard members and reservists on active duty and dependents |