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| 2 | 2 | | HOUSE DOCKET, NO. 1762 FILED ON: 1/15/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3275 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Thomas P. Walsh |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to excise tax on motor vehicles. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Thomas P. Walsh12th Essex1/15/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 1762 FILED ON: 1/15/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3275 |
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| 18 | 18 | | By Representative Walsh of Peabody, a petition (accompanied by bill, House, No. 3275) of |
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| 19 | 19 | | Thomas P. Walsh that the commissioner of the Department of Revenue be authorized to generate |
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| 20 | 20 | | and provide to local boards of assessors and the registrar of motor vehicles a detailed description |
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| 21 | 21 | | of each circumstance that may warrant a motor vehicle abatement or exemption. Revenue. |
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| 22 | 22 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 23 | 23 | | SEE HOUSE, NO. 2976 OF 2023-2024.] |
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| 24 | 24 | | The Commonwealth of Massachusetts |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | In the One Hundred and Ninety-Fourth General Court |
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| 27 | 27 | | (2025-2026) |
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| 28 | 28 | | _______________ |
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| 29 | 29 | | An Act relative to excise tax on motor vehicles. |
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| 30 | 30 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 31 | 31 | | of the same, as follows: |
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| 32 | 32 | | 1 SECTION 1. Section 2 of chapter 60A of the General Laws, as appearing in the 2022 |
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| 33 | 33 | | 2Official Edition, is hereby amended by striking out in lines 61 through line 63 “The notice issued |
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| 34 | 34 | | 3pursuant to this section shall bear on its face a statement of the time within which petitions for |
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| 35 | 35 | | 4abatement of the excise may be filed.” and inserting in place thereof the following sentence:- |
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| 36 | 36 | | 5 The notice issued pursuant to this section shall bear on its face a statement of the time |
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| 37 | 37 | | 6within which petitions for abatement of the excise may be filed and shall include a detailed |
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| 38 | 38 | | 7description of each circumstance that may warrant an abatement or exemption under this chapter. |
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| 39 | 39 | | 8The commissioner shall generate such detailed descriptions and provide them to each local board |
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| 40 | 40 | | 9of assessors and the registrar of motor vehicles. 2 of 2 |
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| 41 | 41 | | 10 SECTION 2. Chapter 90 of the General Laws is hereby amended by inserting after |
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| 42 | 42 | | 11section 1I the following section:- |
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| 43 | 43 | | 12 Section 1J. Within 30 days of a motor vehicle being registered to a particular owner for |
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| 44 | 44 | | 13the first time, the registrar shall provide the owner with a notice that includes the detailed |
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| 45 | 45 | | 14descriptions of each circumstance that may warrant an abatement or exemption of the motor |
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| 46 | 46 | | 15vehicle excise tax under chapter 60A as such descriptions are generated by the commissioner of |
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| 47 | 47 | | 16revenue pursuant to section 2 of said chapter 60A. |
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| 48 | 48 | | 17 SECTION 3. Within 30 days of the effective date of this act, the commissioner of |
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| 49 | 49 | | 18revenue shall generate and provide to each local board of assessors and the registrar of motor |
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| 50 | 50 | | 19vehicles a detailed description of each circumstance that may warrant an abatement or exemption |
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| 51 | 51 | | 20under chapter 60A of the General Laws. |
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| 52 | 52 | | 21 SECTION 4. Sections 1 and 2 shall take effect 120 days after passage of this act. |
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