Massachusetts General Laws - Tax on Retail Sales of Certain Tangible Personal Property - Chapter 64h, Section 25A

Legal Research Home > Massachusetts Lawyer > Tax on Retail Sales of Certain Tangible Personal Property > Massachusetts General Laws - Tax on Retail Sales of Certain Tangible Personal Property - Chapter 64h, Section 25A

Motorboats; aircraft; certificate issuance; evidence of tax payment.

Section 25A. The director of the division of motorboats shall not issue a certificate of number for a motorboat under section three of chapter ninety B and the aeronautics commission shall not register a federal certificate for an aircraft under section forty-nine of chapter ninety, except in the case of a renewal by the same owner, until the owner shall furnish evidence, on such forms as shall be prescribed by the commissioner, that any tax due under the provisions of this chapter has been paid or that no such tax is due.

Last modified: March 26, 2006