Bill > H1147

This bill amends Massachusetts General Laws Chapter 90B, Section 2, to clarify the definition of a "nonresident" for motorboat registration purposes. It establishes that individuals claiming to be nonresidents will be considered residents of the Commonwealth if they have engaged in various activities that demonstrate a connection to Massachusetts, such as obtaining certain tax exemptions, filing Massachusetts resident income tax returns, declaring a Massachusetts property as their principal residence in mortgage documents, obtaining homeowners insurance on a Massachusetts property, filing a certificate of residency for employment with a government entity, paying in-state tuition for state-sponsored education, receiving public assistance, enrolling a dependent in a Massachusetts public school (unless tuition is paid), being registered to vote in Massachusetts, or receiving any benefit or privilege by claiming principal residence in the Commonwealth, or meeting other residency criteria determined by the Commissioner of Revenue. The bill also introduces penalties for improperly registering a motorboat, vessel, or recreational vehicle in another state or misrepresenting its location within the Commonwealth to evade taxes or reduce insurance premiums. Such offenses are punishable by fines ranging from $200 to $1,000 per offense, with each taxable year of improper registration considered a separate offense, limited to a three-year prosecution period. Fines collected will be distributed, with 75% going to the city or town where the vehicle is garaged or moored and 25% to the Commonwealth's Marine Theft Bureau to cover implementation costs. Additionally, violations can be prosecuted as non-criminal infractions with a $500 fine, with 50% of these fines going to the local jurisdiction (at least 40% of which must be allocated to the local police department) and the other 50% to the Commonwealth's Marine Theft Bureau.