§ 26 — Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check

Massachusetts § 26

• Jurisdiction: Massachusetts
• Part I: ADMINISTRATION OF THE GOVERNMENT
• Title IX: TAXATION
• Ch. 64I: TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY

Text

Section 26. For the purposes of this chapter, every transfer of the registration of a motor vehicle or trailer, as defined in section one of chapter ninety, shall be presumed to be for storage, use or other consumption in the commonwealth. Upon the return of the certificate of registration, as required by section two of said chapter ninety, the registrar of motor vehicles shall forthwith inform the commissioner of the date of transfer and the names and addresses of the former and new owners.No certificate of registration shall be issued by the registrar of motor vehicles to the new owner until such new owner shall furnish evidence, on such forms as shall be prescribed by the commissioner and the registrar of motor vehicles, that any tax due under the provisions of this chapter has been paid in accordance with regulations of the commissioner.If payment of any such tax due is made by check and said check is not duly paid, the registrar of motor vehicles may, after hearing, revoke the certificate of registration.