Massachusetts General Laws, Chapter 60a, Section 2 states "So long as a municipality mails an excise bill to a registrant and the bill is sent to the registrant's address, as that address appears on the vehicle's registration, or as the person has otherwise specified in writing, the registrant is presumed to have received the bill, regardless whether he has received it in fact. If the registrant fails to receive such a bill, he is nevertheless, liable for its timely payment, and interest and fees will accrue if the bill is not paid on or before the due date.
All address changes must be made through the Registry of Motor Vehicles.