Who must pay?
Anyone with Massachusetts' license plates.

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1. What is motor vehicle excise tax?
2. Who must pay?
3. What is the rate?
4. How are vehicles valued?
5. How is the tax determined?
6. Can I get an abatement?
7. Who qualifies for an abatement?
8. How are abatements figured?
9. Who qualifies for an exemption?
10. Where must I file for an abatement?
11. When is payment due?
12. What happens if my payment is late?
13. How does non-payment of motor vehicle excise affect license and registration?