There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 63 TAXATION OF CORPORATIONS
Section 81 Local taxation, defined
Section 81. 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.
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