Form STF 126-MVE or click on the link and we will take you there… Massachusetts Abatement of Excise Tax Form
Why the form? Well in the old days when you purchased a vehicle or disposed of a vehicle, the changes were tracked through your MA vehicle title or license plates at the registry and forwarded to the MA Department of Revenue. The purchase of vehicles are still reviewed and reported this way, but with hard times upon us the State changed the way they did business.
I guess their position is why they should tell us when they owe money to us, the taxpayers. Rather than just send us a rebate, we now are required to file for one. And there are time frames we must follow or they get to keep our money! It doesn’t seem fair to me but that’s how it goes.
To apply for an abatement (or refund if excise has been paid), the applicant must complete the form and provide the specified documentation.
Abatement applications must be received by the assessors within three years after the excise was due, or one year after the excise was paid, whichever is later. To preserve your right 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.
Filing an application does not stay the collection of your excise bill. To avoid interest, charges and collection action, including non-renewal of your registration, you must pay the bill in full within 30 days of its issue date. You will receive a refund if the abatement is granted.
You are not entitled to the abatement if you (1) cancel your registration and retain ownership of the vehicle, or (2) move to another Massachusetts city or town, during the calendar year. No excise may be reduced to less than $5.00. No abatement or refund of less than $5.00 may be made.