§ 1 Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of motor vehicle
§ 2 Collection of tax; abatement
§ 2A Nonpayment of taxes; collection; nonrenewal of driver’s license and vehicle registration
§ 3 Remedies of collectors
§ 4 Laws respecting registration of motor vehicles; effect of this chapter
§ 6 Where excise laid and collected
§ 7 Uncollectible tax; abatement
§ 8 Unpaid tax; abatement
§ 9 Deferral of excise due by Massachusetts National Guard members and reservists on active duty and dependents

Terms Used In Massachusetts General Laws > Chapter 60A - Excise Tax On Registered Motor Vehicles in Lieu of Local Tax

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Trustee: A person or institution holding and administering property in trust.