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General Laws of Massachusetts (Last Updated: January 16, 2020) |
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PART I ADMINISTRATION OF THE GOVERNMENT |
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TITLE IX. TAXATION |
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CHAPTER 64E. TAXATION OF SPECIAL FUELS USED IN THE PROPULSION OF MOTOR VEHICLES |
| SECTION 1. Definitions |
| SECTION 2. Licenses; prohibited acts; penalty; lists of licensees |
| SECTION 3. Records and written statements |
| SECTION 4. Payments; tax rate |
| SECTION 5. Reimbursement of excise paid; procedure, etc. |
| SECTION 6 to 8. Repealed, 1976, 415, Sec. 109 |
| SECTION 9. Foreign and interstate commerce |
| SECTION 10. Purchaser required to bear tax burden; penalty |
| SECTION 11. Penalty for violations |
| SECTION 12. Actions to restrain collection on sales exempted under federal law |
| SECTION 13. Disposition of funds received |
| SECTION 14. Change of status of licensee; notice |
| SECTION 15. Penalties for sale or acquisition of unlicensed fuels |
| SECTION 16. Repealed, 1976, 415, Sec. 109 |