The Registry of Motor Vehicles annually calculates the value of all registered motor vehicles for the purpose of excise assessment. For most motor vehicles, the calculations are performed electronically using valuation tapes. For automobiles and light trucks, the valuation tape is created by the National Automobile Dealers Used Car Guide Co. (NADA. for heavy trucks and school buses, the tape is created by Maclean Hunter Market Reports, Inc., publisher of the Truck Blue Book; and for motorcycles, the tape is created by Hap Jones, publisher of the Motorcycle Blue Book. In each case, it is the vehicle’s identification number (VIN) which drives the electronic valuation process.