Ch. 60A §1 makes an abatement available if “during a calendar year ownership of a motor vehicle … is transferred by sale or otherwise and its registration is surrendered.
Two actions are necessary for qualification for this abatement eligibility.
A vehicle owner must both
(a) convey title to the vehicle and
(b) cancel/transfer the registration on that vehicle.
The performance of one of these actions, alone, does not qualify a person for an abatement. Therefore, a person who cancels the registration on a vehicle during a calendar year but does not convey title to the vehicle is not entitled to an excise abatement for any part of that year.