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. Information on the value of a motor vehicle is accessed electronically through a data bank complete with valuation figures. Different sources provide the valuation figures depending upon whether the motor vehicle is an automobile, a truck, a motorcycle, or a trailer. Most public libraries have copies of NADA and other motor vehicle official guides.
Figures are the manufacturers' list prices for vehicles in their year of manufacture.
Present market value, price paid, or condition are not considered for excise tax purposes. Top of page Proration Excises are prorated on a monthly basis. If a motor vehicle is registered after the beginning of any calendar year, no excise will be imposed for those months, if any, which have fully elapsed before the vehicle is registered. If a vehicle is registered for any part of a month, however, the excise will be due for all of that month. The annual excise due on a car registered after January 1 will be reduced, therefore , by one twelfth of the full year's excise for every month prior to the one in which the vehicle was registered.