Massachusetts § 6 Where excise laid and collected

Massachusetts Statutes

§ 6 — Where excise laid and collected

Massachusetts § 6

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 60AEXCISE TAX ON REGISTERED MOTOR VEHICLES IN LIEU OF LOCAL TAX

This text of Massachusetts § 6 (Where excise laid and collected) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 60A, § 6 (2026).

Text

Section 6. The excise locally assessable under this chapter shall be laid and collected at the residential address of the owner, if an individual, or at the principal place of business in this commonwealth, if a partnership, voluntary association or corporation, as determined by the owner's registration, except that if a motor vehicle or trailer is customarily kept in some other municipality, the excise shall be laid and collected in such other municipality.

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Section 6. The excise locally assessable under this chapter shall be laid and collected at the residential address of the owner, if an individual, or at the principal place of business in this commonwealth, if a partnership, voluntary association or corporation, as determined by the owner's registration, except that if a motor vehicle or trailer is customarily kept in some other municipality, the excise shall be laid and collected in such other municipality.

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Bluebook (online)

Massachusetts § 6, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/60A/6.