Pursuant to Massachusetts General Laws, Chapter 60A, § 1,
the authority to abate an excise tax lies with the Board of Assessors.
This authority may only be exercised within the limitations of and
consistent with the specific circumstances which are set forth in
the statute.
The Assessors only have authority to abate the originally assessed
excise taxes. Any late fees, interest, demand notice fees, etc., cannot
be abated per Massachusetts General Laws.
Massachusetts Department of Revenue's Motor Vehicle and
Trailer Excise manual: http://www.mass.gov/dor/docs/dls/publ/misc/mv-bklt.pdf