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 exempting senior citizens from 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 of chapter 60A of the General Laws, as appearing in the 2000 edition,
is hereby further amended by inserting after the sixth paragraph, the following
paragraph:—
The excise
imposed by this section shall not apply to a motor vehicle owned and registered
by a person 65 years of age or older. This exemption shall apply to not more
than one motor vehicle owned and registered for the personal, noncommercial use
of such person. After the assessors have allowed an exemption under this
paragraph no further evidence of the existence of the facts required by this
paragraph shall be required in any subsequent year in the city or town in which
the exemption has been so allowed.