HOUSE DOCKET, NO. 677        FILED ON: 1/12/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2671

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act regulating the issuance of excise tax notices on motor vehicles..

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

 SECTION 1.  Section 2 of chapter 60A of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by striking out the words “but failure to receive notice shall not affect the validity of the excise”, in lines 44 and 45, and inserting in place thereof the following two sentences:— If the excise is not paid within 30 days, the collector of taxes or the commissioner, as the case may be, shall send a second notice by registered mail before assessing any interest or penalties. If it is found, the owner of the excise assessed did not receive the first notice, he shall have an additional 30 days to make payment.