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December 05, 2025 Clear | 13°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 63 TAXATION OF CORPORATIONS
  5. Section 81 Local taxation, defined

Section 81

Section 81: Local taxation, defined

Section 81. For the purposes of sections thirty, fifty-five and sixty-eight A, the words ''local taxation'', or their equivalent, as used in said sections with respect to motor vehicles and trailers shall include the excise tax on motor vehicles and trailers assessed and levied under chapter sixty A.