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:

 


Thomas J. Calter

 

 


 

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In the Year Two Thousand and Seven.

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 An Act relative to boat excise.

 

    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.