By Mr. Kocot of Northampton, petition (accompanied by bill, House, No. 2987) of Peter V. Kocot and others relative to the taxation of farm machinery.  Revenue.

 

The Commonwealth of Massachusetts

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PETITION OF:

 


Peter V. Kocot

John W. Scibak

Christine E. Canavan

Bruce E. Tarr

Anthony J. Verga

Jennifer M. Callahan

Stephen Kulik

 

 


 

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In the Year Two Thousand and Seven.

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 An Act relative to the taxation of farm machinery.

 

    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 26 of Chapter 64H of the General Laws is hereby amended by inserting after the word “highway” the following: -

 

                “…provided, that the term “motor vehicle” shall also include heavy equipment, including backhoes, bucket loaders, plows, harvesters and tractors used on farms or for agricultural purposes.”