Chapter 5-0 General Information Section 5 Registration Non-Renew Status To ensure that all registrants comply with the non-renew law, the Section 5 Division can administratively place Section 5 registrations in non-renew status when this division is notified by a tax collector that a Section 5 registrant has overdue unpaid excise taxes. The following events place a Section 5 registration in non-renew status: * The tax collector in the city/town where the registration holder's business is located, completes a Tax Collector's Notice of Excise Tax Delinquency by General Registration Holder form. * The tax collector mails the completed form, with a letter on official stationary of the municipality or the tax collector, to the RMV's Section 5 Division. * The Section 5 Division places the registration in an administrative non-renew status and forwards a copy of the form to the registration holder notifying him/ her of the non-renew status. * The registration holder also is sent a letter notifying him/her of: * The amount owed to the tax collector * The amount owed to the Registry * How and where the registration holder can make this payment. Note: A Section 5 registrant who fails to pay a required excise tax may be placed in non-renewal status by the Registrar. For additional information regarding Excise Tax, including possible exemptions, please see MGL Ch. 60A-1. 5:15http://www.massrmv.com/Portals/30/docs/21781.pdf http://www.massrmv.com/Portals/30/docs/21781.pdf http://www.malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60a/Section1