I think the law is where the boat is located on June 1 that's the town that's entitled to the excise tax.
I keep my boat in Boston and pay my excise tax to Boston. I live in Franklin and every couple of years they try to hit me up for the excise tax and I always have to take my paid excise tax from Boston down to the town hall and explain this to them and they reluctantly agree that again I am correct and tell me no tax due.
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