https://www.mass.gov/guides/motor-vehicle-excise#-calculating-the-excise-

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>Vehicle value
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>Your vehicle's value for excise purposes isn't the actual purchase price or "book value" of the vehicle. Instead, it's a percentage of the manufacturer's list price in the year of manufacture.
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>The manufacturer’s list price for any vehicle is the price the manufacturer recommends as the selling price of that vehicle (for vehicles of the same make, type, model, and year of manufacture) when new.
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>Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of