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.
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