Chapter 10-6 MA D.O.R. Directive Sales and Use Tax Tips How to Appeal the Assessment of Motor Vehicle Sale/Use Tax and/or Interest an Penalties A purchaser of a motor vehicle or trailer who wishes to dispute the amount of tax or interest and penalties assessed must file a Form ABT, Application for Abatement, with the Massachusetts Department of Revenue (DOR). The following documentation must be submitted together with your Application for Abatement/Amended Return: * For errors in calculation of the sale/use tax, include the odometer reading, a copy of your registration certificate and a copy of the bill of sale. * For assessments of interest and penalties, include a copy of the bill of sale, a copy of the registration certificate and an explanation detailing the reasonable cause for the late filing and payment of the tax due. The assessment of interest is not discretionary and DOR does not have the authority to abate interest that has accrued on unpaid or late paid tax. Note: Any request for abatement of motor vehicle sales/use tax will be denied if the tax was paid in accordance with the laws explained in this brochure. Additional Information/Resources For further information on motor vehicle sales/use tax, please call the Department of Revenue's Customer Service Bureau at (617) 887-MDOR, or toll-free in state at 1-800-392-6089. 10:86https://www.mass.gov/files/documents/2018/02/08/dor-misc-form-abt.pdf