WHO SHOULD FILE EXCISE TAX ABATEMENT?
• Vehicle overvaluation • Vehicle is stolen • Sale of vehicle with proof of cancellation of registration • Transfer of license plates to another vehicle with proof of transfer • Owner moved, registered vehicle in another state, cancelled registration in Massachusetts • Subsequent registration of the same vehicle in the same year by the same person WHEN SHOULD I FILE AN EXCISE ABATEMENT APPLICATION? Application for abatement or refund must be filed with the Board of Assessors in writing on an approved form on or before December 31 of the year following the year that the excise is assessed. WHERE CAN I GET AN APPLICATION FOR ABATEMENT OF MOTOR VEHICLE? You may get an “Application for Abatement of Motor Vehicle”, State Tax Form 126 from the Assessors’ Office or by going online to: DOR-Form126 SHOULD I PAY THE EXCISE BEFORE FILING AN ABATEMENT APPLICATION? It is not necessary to pay the excise bill before filing abatement. However, an owner risks incurring late fees and penalties if an aba
