Chap. 587 An Act relative to the excise tax on certain registered motor vehicles and trailers.

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to correct forthwith an inconsistency, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

Be it enacted, etc., as follows:

Section L Section 1 of chapter 60A of the General Laws, as most recently amended by section 1 of chapter 640 of the acts of 1954, is hereby further amended by striking out the sixth paragraph and inserting in place thereof the following paragraph: -

If a motor vehicle or trailer is registered after January thirty-first in any year, the excise under this section shall be that proportion of the excise for the full year which the number of months in said year following the month preceding that in which the motor vehicle or trailer is registered bears to twelve; but no excise shall be assessed upon the same motor vehicle or trailer more than once in any year unless its ownership is transferred by sale or otherwise or it is registered after a surrender of registration upon removal of its owner to another state and registration in such other state. If during any year ownership of a motor vehicle or trailer subject to an excise under this section is transferred by sale

or otherwise, or if during any year the owner of a motor vehicle or trailer subject to such an excise removes to another state and registers such motor vehicle or trailer in such other state and surrenders its registration in this state, the excise under this section shall be reduced upon application by an abatement equal to that proportion of an excise under this section on such motor vehicle or trailer for the full year which the number of months in said year remaining after the month in which such transfer by sale or otherwise or such surrender of registration occurs bears to twelve; provided, however, that if in the month in which such transfer by sale or otherwise occurs, the person making such transfer registers another motor vehicle or trailer under chapter ninety and thereby becomes subject to an excise under this section on such other motor vehicle or trailer for such month, the excise under this section on the motor vehicle or trailer transferred shall be further reduced upon application as aforesaid by an abatement equal to one twelfth of a full year's excise under this section on the motor vehicle or trailer transferred. If before an excise imposed by this section is assessed, notice of transfer by sale or otherwise or of surrender of registration as aforesaid is received by the official or officials authorized to make the assessment, the excise shall be assessed in the amount to which it would be reduced by abatement as aforesaid. The excise imposed by this section shall in no event be less than two dollars; and no abatement under this section shall reduce any such excise to less than two dollars.

Section 2. Section one A of said chapter sixty A, as most recently amended by chapter two hundred and eighty-five of the acts of nineteen hundred and fifty-two, is hereby repealed.

Section 3. This act shall apphr to all excises imposed by chapter sixty A of the General LawTs for the privilege of registering a motor vehicle or trailer under chapter ninety of the General Laws in the year nineteen hundred and fifty-five and thereafter. Approved July 22, 1955.