General Laws of Massachusetts - Chapter 60B Excise on Boats, Ships and Vessels in Lieu of Local Property Tax

• Massachusetts General Laws - Definitions - Chapter 60B, 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...
• Massachusetts General Laws - Excise taxes - Chapter 60B, Section 2
  (a) Except as hereinafter provided there shall be assessed and levied by each city and town in each fiscal year on every vessel, and its...
• Massachusetts General Laws - Exemptions - Chapter 60B, Section 3
  The excise imposed by this chapter shall not apply to vessels described in section eight of chapter fifty-nine and in section sixty-seven of chapter sixty-three;...
• Massachusetts General Laws - Collector of taxes; penalties - Chapter 60B, Section 4
  The board of assessors, upon assessing the excise imposed by this chapter, shall commit the same to the collector of taxes with their warrant for...
• Massachusetts General Laws - Collection provisions - Chapter 60B, Section 5
  The provisions of law relative to the collection, payment, abatement, verification and administration of the motor vehicle excise imposed under chapter sixty A shall so...
• Massachusetts General Laws - Ship and vessel information - Chapter 60B, Section 6
  The commissioner of corporations and taxation shall annually transmit to the director of marine and recreational vehicles a list of all ships or vessels documented...

Last modified: September 11, 2015