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A partial abatement of the excise (and refund for an excise already paid) is appropriate in any of the following circumstances:
When a motor vehicle is sold and the registration is cancelled or when the vehicle is traded for another vehicle.
- Transfer of a person and his vehicle to another state or country with proof of registration in that state or country and cancellation of a registration in Massachusetts;
- Overvaluation of a motor vehicle;
- Subsequent registration of the same vehicle in the same year by the same person
- Notification to the police within 48 hours of discovery of a theft of the vehicle, surrender of the certificate of registration not less than 30 days after the theft, and presentation of a certificate from the Registrar of Motor Vehicles verifying that the car has been stolen and plate return receipt.
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