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By Mr. Calter of Kingston, petition (accompanied by bill, House, No. 2859) of Thomas J. Calter relative to the collection of the excise taxes on boats. Revenue. |
The Commonwealth of Massachusetts
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PETITION OF:
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In the Year Two Thousand and Seven.
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Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Chapter
60B, section 4 of the General Laws, as appearing in the 1998 Official Edition,
is hereby amended by striking the second paragraph and replacing with the
following new paragraph:—
If an excise assessed under this chapter becomes due and payable and remains
unpaid for fourteen days after a demand therefor is made, the local Tax
Collector or the Commissioner, may at any time, in the calendar year in which
the excise is first committed and billed or in the next calendar year, transmit
to the director of the Division of Law Enforcement of the Department of
Fisheries, Wildlife and Environmental Affairs director, upon a form approved by
the Commissioner of Revenue, the person to whom the excise is assessed, the
amount of the excise due and such information as to the vessel assessed as was
transmitted by the Director to the local Assessor under Section 11 of Chapter
90B; provided, however, no notice shall be transmitted to the Director under
this section at a time when there is pending before the Board of local
Assessors or the Commissioner of Revenue, a duly filed application for
abatement of such excise in whole or in part, or within 30 days after action
upon any such application by the local Board of Assessors or the Commissioner
of Revenue. If at the time such notice is received appears from the records of
the director that one or more vessels are registered in the name of the person
to whom the excise is assessed, the director shall forthwith give such person
written notice, by mail directed to his last known place of abode, that the
certificates of registration of all such vessels will be suspended without
further notice at the expiration of 30 days from the date of mailing such
notice, which expiration date shall be specifically indicated by the director,
in said notice, unless within said 30 days there is filed with the director,
together with a filing fee to be determined annually by the Commissioner of
Administration under the provision of Section 3B of Chapter 7, evidence
satisfactory to the Commissioner that the excise, and all interest thereon and
costs relative thereto, have been paid or legally abated. A deputy Director,
Chief of Enforcement, Deputy Chief of Enforcement, Environmental Police Officer
of the Division, a Harbormaster or Assistant Harbormaster, a state, city or
town police officer assigned to patrol the waters of the Commonwealth, a Fish
and Game Warden of the state police, upon the request of the director, shall
demand forthwith the certificates of registration and certificates of number of
such vessels when said certificates have been suspended or revoked and shall
forward them to the director. In performing these duties, the director, deputy
director, Chief of Enforcement, Deputy Chief of Enforcement, Environmental
Police Officer of the Division, a Harbormaster or Assistant Harbormaster, a
state, city or town police officer assigned to patrol the waters of the
Commonwealth, a Fish and Game Warden of the state police, shall have authority
to proceed anywhere within the Commonwealth notwithstanding any other provision
of law. The fact that a vessel is being operated during any such suspension of
its certificate of number shall be held to constitute such vessel a trespasser
upon the waterways. All sums received from said penalty shall be credited to
the Municipal Waterways Improvement and Maintenance Fund, established under the
provisions of clause (72) of Section 5 of Chapter 40.