Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 64H, § 25

Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment

Official textmalegislature.gov

Section 25. For the purposes of this chapter, every transfer of the registration of a motor vehicle or trailer, as defined in section one of chapter ninety, shall be presumed to be a sale at retail. Upon the return of the certificate of registration, as required by section two of said chapter ninety, the registrar of motor vehicles shall forthwith inform the commissioner of the date of transfer and the names and addresses of the former and new owners.

No certificate of registration shall be issued by the registrar of motor vehicles to the new owner until such new owner shall furnish evidence, on such forms as shall be prescribed by the commissioner and the registrar of motor vehicles, that any tax due under the provisions of this chapter has been paid in accordance with regulations of the commission.

If payment of any such tax due is made by check, credit card, debit card or any other payment method and the amount is not duly paid, the registrar of motor vehicles shall withhold issuance of the certificate of title for the motor vehicle, and shall prohibit the transfer or swap of the registration, and shall suspend or revoke any learner's permit, license to operate motor vehicles, certificate of registration or title, number plate, sticker, decal or other item for which the check, credit card, debit card or other payment method was tendered and order the return of the same forthwith. The holder of said registration for which such check, credit card, debit card or other payment method was used, may not apply for, receive or renew any learner's permit, license to operate motor vehicles, certificate of registration or title, number plates, stickers, decals or any other items issued under the provisions of chapter ninety or chapter ninety D until said amount has been duly paid.

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In this chapter (33 sections)
  1. 64H-1 · Definitions
  2. 64H-2 · Sales tax; services tax; imposition; rate; payment
  3. 64H-2A · Repealed, 1991, 4, Sec. 7
  4. 64H-3 · Payment by purchaser; collection by vendor; sales of motor…
  5. 64H-3A · Prepayment of tax on tobacco products that will be held for…
  6. 64H-4 · Computation of tax
  7. 64H-5 · Statement and collection of tax
  8. 64H-6 · Exemptions
  9. 64H-6A · Annual sales tax holiday
  10. 64H-7 · Registration required
  11. 64H-8 · Presumption of sale at retail; burden of proof; resale and…
  12. 64H-9 · Classified permits establishing percentage of exempt sales
  13. 64H-10-to-13 · Repealed, 1976, 415, Sec. 112
  14. 64H-14 · Repealed, 1969, 546, Sec. 4
  15. 64H-15 · Repealed, 1976, 415, Sec. 112
  16. 64H-16 · Liability for failure to pay tax
  17. 64H-17-to-22 · Repealed, 1976, 415, Sec. 112
  18. 64H-23 · Repealed, 2010, 131, Sec. 50
  19. 64H-24 · Repealed, 1976, 415, Sec. 112
  20. 64H-25 · Motor vehicles; presumption of sale at retail; prerequisite…
  21. 64H-25A · Motorboats; aircraft; certificate issuance; evidence of tax…
  22. 64H-25B · Unregistered boats anchored within commonwealth; reports
  23. 64H-26 · Trade-in of motor vehicles or trailers; sales tax
  24. 64H-27 · Repealed, 1990, 121, Sec. 55
  25. 64H-27A · Trade-in boats and airplanes
  26. 64H-28 · Repealed, 1976, 415, Sec. 112
  27. 64H-29 · Service of notices
  28. 64H-30 · Repealed, 1976, 415, Sec. 112
  29. 64H-30A · Bond or deposit; non-resident contractors; definition
  30. 64H-31 · Repealed, 1976, 415, Sec. 112
  31. 64H-32 · Service of process; nonresident vendors
  32. 64H-33 · Worthless accounts; reimbursement without interest
  33. 64H-34 · Remote retailers and marketplace facilitators
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