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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An Act providing for a certain exemption to the motor vehicle excise tax. |
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 1 of Chapter 60A of the General Laws, as appearing in the 2002 Official Edition, is hereby amended by inserting after the sixth paragraph the following paragraph:-
The excise tax imposed by this section shall not apply to a motor vehicle owned and registered by a survivor of Pearl Harbor, provided, however, that the excise tax shall not apply to a motor vehicle owned and registered by the survivor of Pearl Harbor, until such time as the surviving spouse remarries or fails to renew such registration.