Under MGL Chapter 60A, all Massachusetts residents who own and register a motor vehicle must annually pay a motor vehicle excise. Also, under MGL Chapter 59, Section 2, it is important to note that every motor vehicle, whether registered or not, is subject to taxation, either as excise or personal property, for the privilege of road use, whether actual or future. The excise is levied by the city or town where the vehicle is principally garaged and the revenues become part of the local community treasury.
When you register a motor vehicle in Massachusetts, a motor vehicle excise bill is generated and you are responsible for its payment. If you move out-of-state, sell or trade your motor vehicle, or if it's stolen, you may be entitled to an abatement.
William Francis Galvin, Secretary of the Commonwealth of Massachusetts