TAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
Unregistered boats anchored within commonwealth; reports
Section 25B. The harbormaster in every city or town shall annually file with the commissioner a report for each calendar year listing boats not registered in the commonwealth which were allowed to anchor in a harbor, wharf or pier or other area under his jurisdiction for a period of at least two weeks. Such report shall give the name and address of the owner or operator of the boat, the state of registration and its registration number, the date and length of stay and such other information as the commissioner may require. Such report shall be filed on or before January thirty-first following the close of the calendar year. The information in such report shall be made available by the commissioner to cities and towns for local excise tax purposes.