Supersedes IGR 04-211 2025

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The document is an Informational Guideline Release (IGR) from the Massachusetts Department of Revenue outlining the requirements for boat excise bills as per General Laws Chapter 60B. It details the necessary content and format for these bills, including taxpayer information, boat description, valuation, excise rate, due date, and payment instructions. The IGR also specifies changes made by the 2010 Municipal Relief Act regarding due dates and clarifies procedures for demand notices if payments are overdue. It serves as a guideline for municipalities to ensure compliance in issuing boat excise bills.

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