9 sections in this chapter.
Mass. Gen. Laws ch. 60A, § 1 Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of motor vehicle
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Section 1. Except as hereinafter provided, there shall be assessed and levied in each calendar year on every motor vehicle and trailer registered under chapter ninety, for the privilege of such registration, an excise measured by the value thereof, as hereinafter defined and dete…
Mass. Gen. Laws ch. 60A, § 2 Collection of tax; abatement
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Section 2. Except as otherwise provided in section one, if the owner of the motor vehicle or trailer registered is an individual inhabitant of the commonwealth, or a partnership, voluntary association or corporation having a principal place of business in the commonwealth or if t…
Mass. Gen. Laws ch. 60A, § 2A Nonpayment of taxes; collection; nonrenewal of driver's license and vehicle registration
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Section 2A. If an excise assessed under this chapter remains unpaid for fourteen days after a demand therefor made more than one day after such excise becomes due and payable, and if the local tax collector or commissioner of revenue elects to utilize the services of a deputy col…
Mass. Gen. Laws ch. 60A, § 3 Remedies of collectors
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Section 3. In the collection of this excise, the collectors of taxes shall have all the remedies provided by chapter sixty.