Form MV-AB2 at a glance
What it is: Form MV-AB2 is the Affidavit - Rescission of Sale of a Motor Vehicle of the Massachusetts Department of Revenue.
Where and when to file: Mail the completed package to: Massachusetts Department of Revenue Customer Service Bureau PO Box 7031 Boston, MA 02204.
What to bring and attach to Form MV-AB2
Please submit the following when applying for an abatement: 1. Application for Abatement (CA-6). 2. Copy of registration showing amount of sales tax paid. 3. Completed Affidavit - Rescission of Sale of a Motor Vehicle (MV-AB2). Purchaser must complete Part 1. Seller must complete Part 2. Both purchaser and seller must sign this form.
A filled-in Form MV-AB2 example: a dealer rescinds a sale
How to fill out Form MV-AB2, box by box
Part 1. Motor Vehicle Returned
Under Part 1. Motor Vehicle Returned, enter the Year, Make, Model, Vehicle identification number and Title number.
The purchaser: Name of purchaser, Date of sale and Date vehicle returned
Enter the Name of purchaser, the Date of sale and the Date vehicle returned, then the Street address, City/Town, State and Zip.
I purchased the motor vehicle described above from: Name of seller
After "I purchased the motor vehicle described above from:", enter the Name of seller, the Telephone, then the Street address, City/Town, State and Zip.
Part 2. Following to Be Completed by Seller: 1. Have all monies been refunded
Part 2 is the part to be completed by the seller. Private parties must complete 1 and 2. Dealers must complete 1 through 5.
For 1, "Have all monies been refunded (not including registration fees and taxes)?", mark Yes or No; if no, please explain.
2. Date vehicle returned to you
For 2, enter the Date vehicle returned to you.
3. Was the above vehicle returned to stock?
For 3, "Was the above vehicle returned to stock?", mark Yes or No.
For 4, "Was this a complete rescission of sale?", mark Yes or No.
For 5, "Was the above vehicle accepted as a trade-in?", mark Yes or No.
Signatures and Dates
Under "I declare under the pains and penalties of perjury that I have reviewed this affidavit and the statements I have made in it and declare that they are true, correct and complete", the Seller and the Purchaser each sign and enter the Date.
More rules for Form MV-AB2
All entries must be printed except for signatures.
If your situation is different
The sale is rescinded and the purchaser may be entitled to a refund
The purchaser of a motor vehicle may be entitled to a refund when a sale is rescinded. The purchase price must be refunded in full, less any pre-established handling fee, and the motor vehicle returned within 180 days from the date of purchase.
Common questions about Form MV-AB2
Where do I file it?
Mail the completed package to: Massachusetts Department of Revenue Customer Service Bureau PO Box 7031 Boston, MA 02204.
Is there a penalty?
Statements are to be made under the pains and penalties of perjury, and a statement which is made willfully and is false as to a material matter may be punished as a felony under Massachusetts General Laws, Ch. 62C s. 73, or Ch. 268 s. 1A.
Sources
[1] Form MV-AB2 (Rev. 4/99), Affidavit - Rescission of Sale of a Motor Vehicle, Massachusetts Department of Revenue (the Official source link on this page).