Massachusetts General Laws
Title IX - Taxation
Chapter 60b - Excise on Boats, Ships and Vessels in Lieu of Local Property Tax

Section 1 - Definitions - Section 1. As used in this chapter, the following words...

Section 2 - Excise Taxes - Section 2. (a) Except as hereinafter provided there shall be...

Section 3 - Exemptions - Section 3. The excise imposed by this chapter shall not...

Section 4 - Collector of Taxes; Penalties - Section 4. The board of assessors, upon assessing the excise...

Section 5 - Collection Provisions - Section 5. The provisions of law relative to the collection,...

Section 6 - Ship and Vessel Information - Section 6. The commissioner of corporations and taxation shall annually...