HOUSE DOCKET, NO. 3425        FILED ON: 2/19/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3091

The Commonwealth of Massachusetts

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PRESENTED BY:

Thomas P. Walsh

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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 relative to excise tax on motor vehicles.

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PETITION OF:

HOUSE DOCKET, NO. 3425        FILED ON: 2/19/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3091

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3581 OF 2019-2020.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Second General Court
(2021-2022)

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An Act relative to excise tax 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. The first paragraph of section 2 of chapter 60A of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:-

The notice issued pursuant to this section shall bear on its face a statement of the time within which petitions for abatement of the excise may be filed and shall include a detailed description of each circumstance that may warrant an abatement or exemption under this chapter.  The commissioner shall generate such detailed descriptions and provide them to each local board of assessors and the registrar of motor vehicles.

SECTION 2. Chapter 90 of the General Laws is hereby amended by inserting after section 1I the following section:-

Section 1J.  Within 30 days of a motor vehicle being registered to a particular owner for the first time, the registrar shall provide the owner with a notice that includes the detailed descriptions of each circumstance that may warrant an abatement or exemption of the motor vehicle excise tax under chapter 60A as such descriptions are generated by the commissioner of revenue pursuant to section 2 of said chapter 60A.

SECTION 3. Within 30 days of the effective date of this act, the commissioner of revenue shall generate and provide to each local board of assessors and the registrar of motor vehicles a detailed description of each circumstance that may warrant an abatement or exemption under chapter 60A of the General Laws.

SECTION 4. Sections 1 and 2 shall take effect 120 days after passage of this act.