Massachusetts General Laws > Chapter 60B – Excise On Boats, Ships and Vessels in Lieu of Local Property Tax
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| § 1 | Definitions |
| § 2 | Excise taxes |
| § 3 | Exemptions |
| § 4 | Collector of taxes; penalties |
| § 5 | Collection provisions |
| § 6 | Ship and vessel information |
Terms Used In Massachusetts General Laws > Chapter 60B - Excise On Boats, Ships and Vessels in Lieu of Local Property Tax
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Oath: A promise to tell the truth.