Mass. Gen. Laws ch. 63 § 81
Current through Chapter 223 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