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By Mr. Calter of Kingston, petition (accompanied by bill, House, No. 2861) of Thomas J. Calter relative to the excise tax imposed on boats. 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. 2861) of Thomas J. Calter relative to the excise tax imposed 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:
Section 3 of chapter 90B of the General Laws, as appearing in the 1998 Official Edition, is hereby amended by inserting after the word “less”, the following new sentence:
The excise imposed by this section shall in no event be less than ten dollars; no abatement under this section shall reduce any such excise to less than five dollars; no abatement shall be granted in an amount less than five dollars; and no refund shall be paid in an amount less than five dollars.