Massachusetts General Laws
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 1. Except as hereinafter provided, there shall be assessed...

Section 2 - Collection of Tax; Abatement - [Section impacted by 2020, 53, Sec. 11, as amended by...

Section 2a - Nonpayment of Taxes; Collection; Nonrenewal of Driver's License and Vehicle Registration - Section 2A. If an excise assessed under this chapter remains...

Section 3 - Remedies of Collectors - Section 3. In the collection of this excise, the collectors...

Section 4 - Laws Respecting Registration of Motor Vehicles; Effect of This Chapter - Section 4. The provisions of this chapter, other than those...

Section 6 - Where Excise Laid and Collected - Section 6. The excise locally assessable under this chapter shall...

Section 7 - Uncollectible Tax; Abatement - Section 7. If a collector is satisfied that an excise...

Section 8 - Unpaid Tax; Abatement - Section 8. Notwithstanding the failure of the owner of a...

Section 9 - Deferral of Excise Due by Massachusetts National Guard Members and Reservists on Active Duty and Dependents - Section 9. In any city or town accepting the provisions...