Massachusetts Statutes
§ 1 — Definitions
Massachusetts § 1
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 60BEXCISE ON BOATS, SHIPS AND VESSELS IN LIEU OF LOCAL PROPERTY TAX
This text of Massachusetts § 1 (Definitions) 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. 60B, § 1 (2026).
Text
Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:''Vessel'', every watercraft, including documented boats and ships, used or capable of being used as a means of transportation on water, and includes all equipment, including mode of power, and furnishings that are normally required aboard the vessel during accomplishment of the functions for which the vessel is being utilized.''Habitually moored or docked'', the place where the owner has usual mooring or dockage for the summer season.''Principally situated'', for a registered ship or vessel where it is registered, and for a non registered ship or vessel, whether documented or not, the city or town in Massachusetts where it is principally located during
Free access — add to your briefcase to read the full text and ask questions with AI
Cite This Page — Counsel Stack
Bluebook (online)
Massachusetts § 1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/60B/1.