Chapter 90 of the General Laws is hereby amended by adding the following section:-
Section 61. If a license plate is returned to the registry of motor vehicles for any motor vehicle subject to the motor vehicle excise tax established in section 1 of chapter 60A, the registry of motor vehicles shall notify the assessor in the municipality where the motor vehicle was registered. When a license plate is returned to the registry of motor vehicles for any motor vehicle subject to the motor vehicle excise tax established in section 1 of chapter 60A, the registry of motor vehicles shall provide documentation to the person returning the license plate indicating they have returned the plate to the registry of motor vehicles. This documentation shall constitute prima facia evidence of the return of the license plate. No additional excise tax shall accrue on the motor vehicle once the license plate has been returned.
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