I Never received a bill.

Excise bills are prepared by the Registry of Motor Vehicles according to the information on the motor vehicle
registration. They are sent to city or town assessors who commit them to the local tax collectors for distribution
and collection of payment. Cities and towns may also prepare their own bills based on excise data sent by the
Registry in conformity with Registry requirements.

Payment of the motor vehicle excise is due 30 days from the date the excise bill is issued (not mailed, as is
popularly believed).

According to Chapter 60A, section 2 of the Massachusetts General Laws, “Failure to receive notice shall not
affect the validity of the excise”. A person who does not receive a bill is still liable for the excise plus any interest
charges accrued. Therefore, it is important to keep the Registry, your insurance company and the post office
informed of a current name and address so that excise bills can be delivered promptly. All owners of motor
vehicles must pay an excise tax; therefore, it is the responsibility of the owner to contact the local assessor if
he/she has not received a bill.