Massachusetts Statutes
§ 6 — Where excise laid and collected
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 60A EXCISE TAX ON REGISTERED MOTOR VEHICLES IN LIEU OF LOCAL TAX
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Massachusetts § 6 (Where excise laid and collected) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.