2021 Massachusetts General Laws
Part I - Administration of the Government
Title IX - Taxation
Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property
Section 26a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment

Universal Citation: MA Gen L ch 64i § 26a (2021)

Section 26A. The director of the division of motorboats shall not issue a certificate of number for a motorboat under section three of chapter ninety B and the aeronautics division shall not register a federal certificate for an aircraft under section forty-nine of chapter ninety, except in the case of a renewal by the same owner, until the owner shall furnish evidence, on such forms as shall be prescribed by the commissioner, that any tax due under the provisions of this chapter has been paid or that no such tax is due.

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