{"data":{"id":"us-ma/mass.-gen.-laws-ch.-60b-3","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 60B, § 3","heading":"Exemptions","body":"Section 3. The excise imposed by this chapter shall not apply to vessels described in section eight of chapter fifty-nine and in section sixty-seven of chapter sixty-three; to vessels owned by the commonwealth or any political subdivision thereof; to law enforcement vessels; to vessels under construction; to ferries; to boats, fishing gear and nets owned and actually used by the owner in the prosecution of his business if engaged exclusively in commercial fishing, with a total value of ten thousand dollars or less; nor to other vessels with a value of one thousand dollars or less. Said exemptions shall not subject said vessels and their equipment to any other tax under section four of chapter fifty-nine.","path":["Part I","Title IX","Chapter 60B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60B/Section3","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:58Z","sha256":"b89386a0d7cadcbdff8437fba4d9cc5168d54ad9576c84dea0735a815e4bf6d7","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-60b-2","next":"us-ma/mass.-gen.-laws-ch.-60b-4"},"notice":"GroundRules: Original legal text. Not legal advice."}