An excise must be paid within 30 days of the issuance of the bill.
Any unpaid bill accrues interest at a rate of 12% per annum from the 31st day to the date of payment. The following steps for collection are set forth in M.G.L. Ch. 60A Sec. 2A:
- The collector will send a demand which must be made more than one day after such excise becomes due. The demand fee is $15.
- If payment is not made within 14 days of the demand, the collector will issue a warrant to collect to a deputy collector, the charge for which is $10. The deputy collector will then send a notice of his warrant to the taxpayer.
- Upon failure to pay within 30 days of the notice of warrant, the deputy collector will make a service of warrant.
If the excise continues to be outstanding, the deputy collector or collector notifies the Registrar of Motor Vehicles within a two year period after the initial excise tax was issued.
The Registry of Motor Vehicles will then mark or place in non-renewal status the license and registration of the taxpayer.