§ 1 Definitions
§ 2 Excise taxes
§ 3 Exemptions
§ 4 Collector of taxes; penalties
§ 5 Collection provisions
§ 6 Ship and vessel information

Terms Used In Massachusetts General Laws > Chapter 60B - Excise On Boats, Ships and Vessels in Lieu of Local Property Tax

  • 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.