Section 81: Local taxation, defined
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/ma/part-i/title-ix/chapter-63/81·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 81. For the purposes of sections thirty, fifty-five and sixty-eight A, the words ''local taxation'', or their equivalent, as used in said sections with respect to motor vehicles and trailers shall include the excise tax on motor vehicles and trailers assessed and levied under chapter sixty A.