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<div class=Section1>

<A NAME="top">

<p class=MsoTitle><span style='font-size:14.0pt;mso-bidi-font-size:11.0pt'>MOTOR
VEHICLE EXCISE TAX<o:p></o:p></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><b><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
<a href="#billing">BILLING</a><br>
<a href="#payment">PAYMENT</a><br>
<a href="#penalties">PENALTIES FOR NONPAYMENT</a><br>
<a href="#abatements">ABATEMENTS - (FORM 126)</a><br>
</span></b><b><u><span style='font-size:11.0pt;font-family:Arial;color:blue'>ABATEMENT
REASONS</span></u></b><b><span style='font-size:11.0pt;font-family:Arial;
color:black'><o:p></o:p></span></b></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:43.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo2;
tab-stops:list 43.5pt'><![if !supportLists]><span style='font-size:11.0pt;
font-family:Symbol;mso-bidi-font-family:Arial;color:black;mso-bidi-font-weight:
bold'>·<span style='font:7.0pt "Times New Roman"'>
</span></span><![endif]><b><span style='font-size:11.0pt;font-family:Arial;
color:black'><a href="#moved">IF YOU'VE MOVED</a><o:p></o:p></span></b></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:43.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo2;
tab-stops:list 43.5pt'><![if !supportLists]><span style='font-size:11.0pt;
font-family:Symbol;mso-bidi-font-family:Arial;color:black;mso-bidi-font-weight:
bold'>·<span style='font:7.0pt "Times New Roman"'>
</span></span><![endif]><b><span style='font-size:11.0pt;font-family:Arial;
color:black'><a href="#sold">IF YOUR MOTOR VEHICLE IS SOLD</a><o:p></o:p></span></b></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:43.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo2;
tab-stops:list 43.5pt'><![if !supportLists]><span style='font-size:11.0pt;
font-family:Symbol;mso-bidi-font-family:Arial;color:black;mso-bidi-font-weight:
bold'>·<span style='font:7.0pt "Times New Roman"'>
</span></span><![endif]><b><span style='font-size:11.0pt;font-family:Arial;
color:black'><a href="#trade">IF YOUR MOTOR VEHICLE IS TRADED</a><o:p></o:p></span></b></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:43.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo2;
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font-family:Symbol;mso-bidi-font-family:Arial;color:black;mso-bidi-font-weight:
bold'>·<span style='font:7.0pt "Times New Roman"'>
</span></span><![endif]><b><span style='font-size:11.0pt;font-family:Arial;
color:black'><a href="#stolen">IF YOUR MOTOR VEHICLE IS STOLEN</a><o:p></o:p></span></b></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><b><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
</span></b><b><span style='font-size:11.0pt;font-family:Arial;color:red'>A bill
for a vehicle you no longer own should not be ignored</span></b><span
style='font-size:11.0pt;font-family:Arial;color:red'>.</span><span
style='font-size:11.0pt;font-family:Arial;color:black'><br>
<b><br>
<a name=billing>BILLING</a><o:p></o:p></b></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
Residents who own and register a motor vehicle must annually pay a motor
vehicle excise. The excise is levied by the city or town where the vehicle is
principally garaged and the revenues become part of the local community
treasury.<br>
<br>

<br>
<a href="#top"></font>
</div><div style="" align="right"><font face="Times New Roman" color="#0000DD" style="font-size:12pt;color:#0000DD;">Back to 
Top</a></font>
<font face="Times New Roman" 
color="#FF0000" style="font-size:12pt;color:#FF0000;"><br>
</font>
</div><div style="" align="left">

<a name=payment><b>PAYMENT</a><o:p></o:p></b></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
Payment of the motor vehicle excise is due 30 days from the date the excise
bill is issued (not mailed, as is popularly believed). According to Chapter
60A, Section 2 of the Massachusetts General Laws, &quot;Failure to receive notice
shall not affect the validity of the excise&quot;. A person who does not
receive a bill is still liable for the excise plus any interest charges
accrued. Therefore, it is important to keep the Registry, Assessors, and the
post office informed of a current name and address so that excise bills can be
delivered promptly. All owners of motor vehicles must pay an excise tax;
therefore, it is the responsibility of the owner to contact the Assessors if
he/she has not received a bill.<br>
<br>

<br>
<a href="#top"></font>
</div><div style="" align="right"><font face="Times New Roman" color="#0000DD" style="font-size:12pt;color:#0000DD;">Back to 
Top</a></font>
<font face="Times New Roman" 
color="#FF0000" style="font-size:12pt;color:#FF0000;"><br>
</font>
</div><div style="" align="left">

<a name=penalties><b>PENALTIES FOR NONPAYMENT</a><o:p></o:p></b></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><b><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
</span></b><span style='font-size:11.0pt;font-family:Arial;color:black'>If an
excise is not paid within 30 days from the issue date, the Tax Collector will
send a demand, with a fee for $5. In addition, interest will accrue on the
overdue bill at an annual rate of 12 percent from the day after the due date.<br>
<br>
If the demand is not answered within 14 days, the Collector may issue a warrant
to the Deputy Tax Collector or an appointed agent, which carries another $5
fee. The Deputy Tax Collector (or agent) issues a warrant notice at a cost of
$9. If there is still no response, a final warrant, a service warrant, will be
delivered or exhibited to the taxpayer at his/her residence or workplace, at a
fee of $14. All interest and penalties should be clearly stated on the bill.<o:p></o:p></span></p>

<br>
<a href="#top"></font>
</div><div style="" align="right"><font face="Times New Roman" color="#0000DD" style="font-size:12pt;color:#0000DD;">Back to 
Top</a></font>
<font face="Times New Roman" 
color="#FF0000" style="font-size:12pt;color:#FF0000;"><br>
</font>
</div><div style="" align="left">

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
<a name=abatements><b>ABATEMENTS</b></a><b><o:p></o:p></b></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
If an owner of a motor vehicle thinks that he/she is entitled to an adjustment
of his/her excise bill it is strongly recommended that he/she pay the bill in
full, then contact the Assessors Office for an application for abatement.
Although payment of a bill is not a precondition for abatement, an owner risks
incurring late fees and penalties if an abatement is not granted.<br>
<br>
Applications for abatement must be received by the Assessors by December 31 of
the year following the year of the tax. If the bill is mailed after December
1st of the year following the tax year, application must be made on or before
the 30th day from the date of issue or the date of mailing, whichever is later.
<br>
<br>

<br>
<a href="#top"></font>
</div><div style="" align="right"><font face="Times New Roman" color="#0000DD" style="font-size:12pt;color:#0000DD;">Back to 
Top</a></font>
<font face="Times New Roman" 
color="#FF0000" style="font-size:12pt;color:#FF0000;"><br>
</font>
</div><div style="" align="left">

<b>ABATEMENT REASONS</b>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><b><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
<a name=moved>IF YOU'VE MOVED</a><o:p></o:p></span></b></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
If a motor vehicle owner moves within Massachusetts and has not paid an excise
tax for the current year, he/she should immediately notify the Assessors of
his/her new address. The owner must pay the motor vehicle excise to the city or
town in which he/she resided on January 1. If the owner moved before the first
of the year, he/she must pay the tax to the new community to which the owner
moved. If the owner did not notify the Registry, the Assessors, and the post
office that he/she moved before the first of the year, it may be necessary to
file for an abatement with the former city or town which had sent the excise
bill.<br>
<br>

<br>
<a href="#top"></font>
</div><div style="" align="right"><font face="Times New Roman" color="#0000DD" style="font-size:12pt;color:#0000DD;">Back to 
Top</a></font>
<font face="Times New Roman" 
color="#FF0000" style="font-size:12pt;color:#FF0000;"><br>
</font>
</div><div style="" align="left">

<a name=sold><b>IF YOUR MOTOR VEHICLE IS SOLD</a><o:p></o:p></b></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><b><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
</span></b><span style='font-size:11.0pt;font-family:Arial;color:black'>If an
excise bill is received for a vehicle or trailer, which has been sold, the
seller must return the plate(s) to the Registry of Motor Vehicles, get a return
plate receipt, and file an application for abatement together with the return
plate receipt and the bill of sale with the Assessors. The bill will be
adjusted to reflect the portion of the year when the recipient of the bill
owned the vehicle.<br>
<br>

<br>
<a href="#top"></font>
</div><div style="" align="right"><font face="Times New Roman" color="#0000DD" style="font-size:12pt;color:#0000DD;">Back to 
Top</a></font>
<font face="Times New Roman" 
color="#FF0000" style="font-size:12pt;color:#FF0000;"><br>
</font>
</div><div style="" align="left">

<a name=trade><b>IF YOUR MOTOR VEHICLE IS TRADED</a><o:p></o:p></b></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><b><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
</span></b><span style='font-size:11.0pt;font-family:Arial;color:black'>If an
excise is received for a vehicle which was traded and which was not owned in
the calendar year stated on the bill, it is recommended to pay the bill and
then file an application for abatement with the Assessors. The application must
accompany a copy of the registration for the new vehicle, which indicates the
date of transfer.<o:p></o:p></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>

<br>
<a href="#top"></font>
</div><div style="" align="right"><font face="Times New Roman" color="#0000DD" style="font-size:12pt;color:#0000DD;">Back to 
Top</a></font>
<font face="Times New Roman" 
color="#FF0000" style="font-size:12pt;color:#FF0000;"><br>
</font>
</div><div style="" align="left">

<a name=stolen><b>IF YOUR MOTOR VEHICLE IS STOLEN</b></a><b><o:p></o:p></b></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><b><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>
</span></b><span style='font-size:11.0pt;font-family:Arial;color:black'>If the
vehicle is stolen and not recovered within 30 days, the owner will be entitled
to an abatement if the theft of the vehicle was reported to the local police
within 48 hours of discovery of the theft. After 30 days, the owner must
surrender the certificate of registration and obtain a certificate from the
Registry of Motor Vehicles indicating that he/she has done so.<o:p></o:p></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:7.5pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Arial;color:black'><br>

<br>
<a href="#top"></font>
</div><div style="" align="right"><font face="Times New Roman" color="#0000DD" style="font-size:12pt;color:#0000DD;">Back to 
Top</a></font>
<font face="Times New Roman" 
color="#FF0000" style="font-size:12pt;color:#FF0000;"><br>
</font>
</div><div style="" align="left">
<br>
<br>

<b><font face="Times New Roman" color="RED" style="font-size:12pt;color:RED;">It is important to remember that the bill for a vehicle you no longer own
should not be ignored!</b></span></p>

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