SENATE DOCKET, NO. 1828        FILED ON: 1/16/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1602

The Commonwealth of Massachusetts

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PRESENTED BY:

Bruce E. Tarr

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act An act relative to boat registration.

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PETITION OF:

SENATE DOCKET, NO. 1828        FILED ON: 1/16/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1602

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1714 OF 2013-2014.]

The Commonwealth of Massachusetts

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In the One Hundred and Eighty-Ninth General Court
(2015-2016)

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An Act An act relative to boat registration.

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 3 of chapter 60B of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking the section in its entirety and inserting in place thereof the following:-

Section 3. The excise imposed by this chapter shall not apply to vessels described in section 8 of chapter 59 and in section 67 of chapter 63; to vessels owned by the commonwealth or any political subdivision thereof; to law enforcement vessels; to vessels under construction; to ferries; to boats, fishing gear and nets, to the extent of the first 75 thousand dollars in value thereof, owned and actually used by the owner in the prosecution of his business if engaged in commercial fishing and if no less than 50 per cent of his income is from commercial fishing; nor to other vessels with a value of 1 thousand dollars or less. Said exemptions shall not subject said vessels and their equipment to any other tax under chapter 59.