{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63-81","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63, § 81","heading":"Local taxation, defined","body":"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.","path":["Part I","Title IX","Chapter 63"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section81","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:07Z","sha256":"d4f063dccc386f92dd7e045e267baed03fa75ba3546240accfb39f917777764b","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63-80","next":"us-ma/mass.-gen.-laws-ch.-63a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}