Mass. Gen. Laws ch. 63 § 81
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
For the purposes of sections thirty, fifty-five and sixty-eight A, the words "local taxation", or their equivalent, as used in said sections with respect to motor vehicles and trailers shall include the excise tax on motor vehicles and trailers assessed and levied under chapter sixty A.
Mass. Gen. Laws ch. 63, § 81