General Laws of Massachusetts - Chapter 64H Tax on Retail Sales of Certain Tangible Personal Property - 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 division 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.

Section:  Previous  14  15  16  17 to 22  23  24  25  25A  25B  26  27  27A  28  29  30  Next

Last modified: September 11, 2015