General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 64A. TAXATION OF SALES OF GASOLINE |
SECTION 1. Definitions |
SECTION 1A. Reduction of tax per gallon on fuel containing eligible cellulosic biofuel; determination of amount of reduction |
SECTION 2. Licenses |
SECTION 3. Record of sales |
SECTION 3A. Determination of average price of fuel and tax per gallon; notice |
SECTION 4. Monthly returns and payment of excise; tax rate |
SECTION 4A to 4E. Repealed, 1956, 619, Sec. 5 |
SECTION 5, 6. Repealed, 1976, 415, Sec. 106 |
SECTION 7. Reimbursement for non-highway users of gasoline |
SECTION 7A. Reimbursement to farm users of gasoline |
SECTION 8. Application of chapter to interstate and foreign commerce |
SECTION 8A. Regulation of tax free sales |
SECTION 9. Purchaser to bear tax; sales separate from tax; penalty |
SECTION 10. Repealed, 1976, 415, Sec. 106 |
SECTION 11. General penalties |
SECTION 12. Sales exempted by federal law; restraining collection of excise |
SECTION 13. Disposition of moneys received |