Chap. 0285 An Act relative to the excise tax on registered motor vehicles. Be it enacted, etc., as follows: Section 1A of chapter 60A of the General Laws, inserted by chapter 484 of the acts of 1949, is hereby amended by adding at the end the following sentence: - If a motor vehicle is sold the excise tax shall be prorated to the month prior to the sale, and if a motor vehicle is purchased said excise tax shall be prorated to the month of purchase. Approved May 5, 1952.