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General Laws of Massachusetts (Last Updated: January 16, 2020) |
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PART I ADMINISTRATION OF THE GOVERNMENT |
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TITLE IX. TAXATION |
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CHAPTER 60B. EXCISE ON BOATS, SHIPS AND VESSELS IN LIEU OF LOCAL PROPERTY TAX |
| SECTION 1. Definitions |
| SECTION 2. Excise taxes |
| SECTION 3. Exemptions |
| SECTION 4. Collector of taxes; penalties |
| SECTION 5. Collection provisions |
| SECTION 6. Ship and vessel information |