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Taxachusetts Boat Excise Tax question

Our boat is US Documented. Was moored in Chatham on the Cape last year after being in the Bahamas / Florida for many years. I paid for a seasonal mooring to a private marina. I also paid a Mooring Fee to the Town. Now I have a bill for an excise tax to the Commonwealth of Massachusetts, payable to Town of Chatham. Do I have to pay the excise tax if the boat is Documented, and not registered in Mass ? Thanks, cheers, John

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