Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately clarify the procedure for payment of motor vehicle excise bills, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. The seventh paragraph of section 1 of chapter 60A of the General Laws is hereby amended by striking out the last sentence, as most recently amended by section 1 of chapter 33 of the acts of 1984, and inserting in place thereof the following sentence:- The excise imposed by this section shall in no event be less than five dollars; no abatement under this section shall reduce any such excise to less than five dollars; no abatement shall be granted in an amount less than five dollars; and no refund shall be paid in an amount less than five dollars.
SECTION 2. The provisions of this act shall apply to all motor vehicle excises which are assessed and levied for calendar years beginning on or after January first, nineteen hundred and eighty-five.