Section 25. For the purposes of this chapter, every transfer of the registration of a motor vehicle or trailer, as defined in section one of chapter ninety, shall be presumed to be a sale at retail. Upon the return of the certificate of registration, as required by section two of said chapter ninety, the registrar of motor vehicles shall forthwith inform the commissioner of the date of transfer and the names and addresses of the former and new owners.
No certificate of registration shall be issued by the registrar of motor vehicles to the new owner until such new owner shall furnish evidence, on such forms as shall be prescribed by the commissioner and the registrar of motor vehicles, that any tax due under the provisions of this chapter has been paid in accordance with regulations of the commission.
If payment of any such tax due is made by check, credit card, debit card or any other payment method and the amount is not duly paid, the registrar of motor vehicles shall withhold issuance of the certificate of title for the motor vehicle, and shall prohibit the transfer or swap of the registration, and shall suspend or revoke any learner's permit, license to operate motor vehicles, certificate of registration or title, number plate, sticker, decal or other item for which the check, credit card, debit card or other payment method was tendered and order the return of the same forthwith. The holder of said registration for which such check, credit card, debit card or other payment method was used, may not apply for, receive or renew any learner's permit, license to operate motor vehicles, certificate of registration or title, number plates, stickers, decals or any other items issued under the provisions of chapter ninety or chapter ninety D until said amount has been duly paid.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property
Section 2 - Sales Tax; Services Tax; Imposition; Rate; Payment
Section 3 - Payment by Purchaser; Collection by Vendor; Sales of Motor Vehicles or Trailers
Section 4 - Computation of Tax
Section 5 - Statement and Collection of Tax
Section 6a - Annual Sales Tax Holiday
Section 7 - Registration Required
Section 8 - Presumption of Sale at Retail; Burden of Proof; Resale and Exempt Use Certificates
Section 9 - Classified Permits Establishing Percentage of Exempt Sales
Section 16 - Liability for Failure to Pay Tax
Section 25a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment
Section 25b - Unregistered Boats Anchored Within Commonwealth; Reports
Section 26 - Trade-in of Motor Vehicles or Trailers; Sales Tax
Section 27a - Trade-in Boats and Airplanes
Section 29 - Service of Notices
Section 30a - Bond or Deposit; Non-Resident Contractors; Definition
Section 32 - Service of Process; Nonresident Vendors
Section 33 - Worthless Accounts; Reimbursement Without Interest