The value is accessed electronically through a data bank complete with valuation figures at the Registry of Motor Vehicles. Different sources provide the valuation figures depending upon whether the motor vehicle is an automobile, a motorcycle, a truck, or a trailer. For example, automobile valuations are derived from figures published in the National Automobile Dealers Association Official Used Car Guide (NADA). Figures are the manufactures' list prices for vehicles in their year of manufacture. Present market value, price paid, or condition are not considered for excise tax purposes.