Excise Tax Payments

Payment of the motor vehicle excise is due 30 days from the date the excise bill is issued (not mailed, as is popularly believed). According to Chapter 60A, section 2 of the Massachusetts General Laws, "Failure to receive notice shall not affect the validity of the excise". 

A person who does not receive a bill is still liable for the excise plus any interest charges accrued. Therefore, it is important to keep the Registry, local assessors, and the post office informed of a current name and address so that excise bills can be delivered promptly. All owners of motor vehicles must pay an excise tax; therefore, it is the responsibility of the owner to contact the local assessor if he/she has not received a bill.

Penalties for Non-Payment

If an excise tax is not paid within 30 days from the issue date, the Treasurer/Collector will send a demand, with a fee for $5. In addition, interest will accrue on the overdue bill at an annual rate of 12% from the day after the due date.

If the demand is not answered within 14 days, the collector may issue a warrant to the deputy tax collector or an appointed agent, which carries another $10 fee. The deputy tax collector (or agent) issues a warrant notice at a cost of $12. If there is still no response, a final warrant, a service warrant, will be delivered or exhibited to the taxpayer at his/her residence or workplace, at a fee of $17. 

All interest and penalties should be clearly stated on the bill.