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By Mr. Calter of Kingston, petition (accompanied by bill, House, No. 2860) of Thomas J. Calter for legislation to facilitate the collection of boat excise taxes. Revenue. |
The Commonwealth of Massachusetts
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PETITION OF:
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By Mr. Calter of Kingston, petition (accompanied by bill, House, No. 2860) of Thomas J. Calter for legislation to facilitate the collection of boat excise taxes. 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:
Section 1. Section 3 of chapter 90B of the General Laws, as appearing in the 1996 Official Edition, is hereby amended by inserting, beginning on line 12, after the third sentence the following:—
No owner of a motor boat shall be entitled to or issued a certificate of number unless such owner has included with an application for such certificate a copy of a receipt for payment of the full amount of the excise due under Chapter 60B for the prior fiscal year, including any amounts due for years prior to such fiscal year.
Section 2. Section 4 of chapter 90B of the General Laws, as appearing in the 1996 Official Edition, is hereby amended in the first paragraph by inserting, beginning on line 5, after the first sentence the following:—
No owner of a motor boat shall be entitled to or issued a replacement certificate unless a certified copy of a receipt for payment of the full amount of the excise due under chapter 60B for the prior fiscal year, including any amounts due for years prior to such fiscal year.