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AN ACT REGULATING THE USE OF SNOW VEHICLES ON PRIVATELY OWNED PROPERTY.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows: Section 26 of chapter 90B of the General Laws, as appearing in the 1996 Official Edition, is hereby amended by inserting after the fourth paragraph the following paragraph:- No person shall operate a snow vehicle on privately owned property, except in cases of emergency, unless: (a) the operator is the owner or lessee or immediate family member of the owner or lessee of such property; (b) the operator has in his possession either a document, signed by the owner or lessee of such property or his agent, authorizing the operation of a snow vehicle on such property by the operator or valid proof of current membership in a club, association or other organization to which express authorization for the operation of snow vehicles on such property has been granted; provided, however, that such operation shall be consistent with the express authorization so granted and any restrictions imposed therewith; or (c) the owner or lessee of such property has designated the area for use by such snow vehicles by posting reasonable notice of such designation in a manner approved by the director. Approved October 23, 1998.


Chapter 75 of the Acts of 1998 AN ACT RELATIVE TO THE TAXATION OF SNOWMOBILES AND RECREATION VEHICLES.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Chapter 64H of the General Laws is hereby amended by striking out section 26, as appearing in the 1996 Official Edition, and inserting in place thereof the following section:- Section 26. Where a trade-in of a motor vehicle or trailer is received by a dealer in such vehicles holding a valid vendor's registration, upon the sale of another motor vehicle or trailer to a consumer or user, the tax shall be imposed only on the difference between the sales price of the motor vehicle or trailer purchased and the amount allowed on the motor vehicle or trailer traded in on such purchase. When any such motor vehicle or trailer traded in is subsequently sold to a consumer or user, the tax provided for in this chapter shall apply. For the purposes of this section, the term "motor vehicle" shall mean a self-propelled vehicle designed for use and used primarily upon the highway. The term "motor vehicle" shall also mean "snow vehicle" and "recreation vehicle" as defined in section 20 of chapter 90B.

SECTION 2. Chapter 64I of the General Laws is hereby amended by striking out section 27, as so appearing, and inserting in place thereof the following section:- Section 27. Where a trade-in of a motor vehicle or trailer is received by a dealer in such vehicles holding a valid vendor's registration, upon the sale of another motor vehicle or trailer to a consumer or user, the tax shall be imposed only on the difference between the sales price of the motor vehicle or trailer purchased and the amount allowed on the motor vehicle or trailer traded in on such purchase. When any such motor vehicle or trailer traded i n is subsequently sold to a consumer or user, the tax provided for in this chapter shall apply. For the purposes of this section, the term "motor vehicle" shall mean a self-propelled vehicle designed for use and used primarily upon the highway. The term "motor vehicle" shall also mean a "snow vehicle" and a "recreation vehicle" as defined in section 20 of chapter 90B.

SECTION 3. Section 20 of chapter 90B of the General Laws, as so appearing, is hereby amended by striking out the definition of "Snow vehicle" and inserting in place thereof the following definition:-
"Snow vehicle", a motor vehicle designed to travel over ice or snow, having a curb weight of not more than 453 kilograms or 1,000 pounds, driven by track or tracks in contact with the snow or ice and steered by a ski or skis in contact with the snow or ice. Approved April 9, 1998.