PART I
ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
TITLE IX
TAXATION
CHAPTER 60B
EXCISE ON BOATS, SHIPS AND VESSELS IN LIEU OF LOCAL PROPERTY TAX
Section 5
Collection provisions
Section 5. The provisions of law relative to the collection, payment, abatement, verification and administration of the motor vehicle excise imposed under chapter sixty A shall so far as pertinent apply to the excise imposed under this chapter.