By Mr. Atsalis of Barnstable, petition (accompanied by bill, House, No. 2831) of Demetrius J. Atsalis for legislation to further regulate the issuance of excise tax notices on motor vehicles.  Revenue.

The Commonwealth of Massachusetts

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PETITION OF:

Demetrius J. Atsalis

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In the Year Two Thousand and Seven.

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An Act regulating the issuance of excise tax notices on motor vehicles.

    Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.  Section 2 of chapter 60A of the General Laws, as appearing in the 1998

Official Edition, is hereby amended by striking out the words “but failure to receive

notice shall not affect the validity of the excise”, in lines 44 and 45, and inserting in place

thereof the following two sentences:— If the excise is not paid within 30 days, the

collector of taxes or the commissioner, as the case may be, shall send a second notice by

registered mail before assessing any interest or penalties. If it is found, the owner of the

excise assessed did not receive the first notice, he shall have an additional 30 days to

make payment.