State Tax Form 126-Mve - Motor Vehicle Excise Abatement Application Page 2

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D. REASON(S) ABATEMENT SOUGHT. Check reason(s) you are applying and provide the specified documentation.
Vehicle sold or traded
Bill of sale and plate return receipt from Registry of Motor Vehicles (RMV) or new
registration form if plate transferred to another vehicle
Vehicle stolen or total loss
Police report or insurance settlement letter and plate return receipt, C-19 Form
(Affidavit of Lost or Stolen Plate from RMV) or new registration form
Vehicle repossessed
Notice from lienholder and plate return receipt, C-19 Form or new registration form
Vehicle junked
Receipt from junk yard and plate return receipt, C-19 Form or new registration form
Vehicle returned (Lemon Law)
Letter from dealer certifying return and plate return receipt or new registration form
Moved from billing city/town
Date of move: ________/________/_________
before January 1 of tax year
Proof of residency before January 1 of tax year of bill (e.g., utility bill, voter registration,
lease) and proof RMV was notified before January 1 of address change for registration
NOTE: You are not entitled to an abatement if you moved to another Massachusetts city or town
during the same calendar year of the excise tax. You must notify the RMV within 30 days
of moving and before January 1 to be billed by your new city or town next year.
Moved from Massachusetts
Date of move: ________/________/_________
Registration from new state or country
Exemption
Type: _______________________________ Documentation establishing qualifications
Other
Explain: ____________________________________________ Relevant documentation
INFORMATION ABOUT YOUR MOTOR VEHICLE EXCISE
MOTOR VEHICLE EXCISE: You must pay an excise tax for any calendar year you own and register a motor vehicle in Massachusetts.
The excise is assessed as of January 1, or the first day of the month the vehicle is registered if registered after January 1. Bills are
issued by the city or town where you reside or have your principal place of business based on Registry of Motor Vehicle registration
records as of that assessment date. The excise valuation is a percentage of the manufacturer's recommended list price of the vehicle
when new (not the sales price or current market value). The percentages are: 50% for the calendar year before the model year, 90%
for the model year, 60% for the second year, 40% for the third year, 25% for the fourth year, and 10% for the fifth and following years.
Excises for vehicles registered after January 1 are pro-rated by the number of months in the calendar year after the month the vehicle is
registered.
ABATEMENTS. You may be entitled to an abatement (or a refund if the excise has been paid) if the vehicle is valued at more than the
percentage of manufacturer’s list price that applies for the calendar year. Abatements may also be granted if you do any of the
following during the same calendar year: (1) transfer ownership of the vehicle, (2) move out of Massachusetts, (3) re-register the
vehicle, or (4) report the theft of the vehicle. Abatements for those reasons may also require you to cancel or transfer the registration,
report the plate lost or stolen, or take other action in that year. You are not entitled to an abatement if you (1) cancel your registration
and retain ownership of the vehicle, or (2) move to another Massachusetts city or town, during the same calendar year. Abatements are
pro-rated by the number of months in the calendar year after the month the last eligibility requirement takes place. No excise may be
reduced to less than $5.00. No abatement or refund of less than $5.00 may be made.
within three years after the excise was due,
DEADLINE. Your abatement application must be received by the board of assessors
or one year after the excise was paid, whichever is later
. To preserve your right to an abatement and to appeal, you must
file on time. By law, assessors may only act on late applications in limited circumstances where the excise is still unpaid and their
decision in those cases is final.
PAYMENT. Filing an application does not stay the collection of your excise. Failure to pay the excise when due may subject you to
interest, charges and collection action, including non-renewal of your registration and driver’s license. To avoid any collection charges
or action, you must pay the excise in full within 30 days of the bill’s issue date. You will receive a refund if an abatement is granted.
DISPOSITION. The assessors have 3 months from the application filing date to act unless you agree in writing to their request to
extend the action period for a specific time. If the assessors do not act on your application within the original or extended period, it is
deemed denied. You will be notified in writing if an abatement has been granted or denied.
CONTACT THE ASSESSORS’ OFFICE IF YOU HAVE ANY QUESTIONS ABOUT YOUR EXCISE BILL OR ABATEMENT RIGHTS

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