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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 64F. TAXATION OF FUEL AND SPECIAL FUELS ACQUIRED OUTSIDE AND USED WITHIN THE COMMONWEALTH |
| SECTION 1. Definitions |
| SECTION 2. Motor carrier licenses |
| SECTION 3. Persons subject to tax; rate of tax; exceptions |
| SECTION 4. Tax credit for fuels used in other states; conditions |
| SECTION 5. Reciprocity with other states |
| SECTION 5A. International Fuel Tax Agreement |
| SECTION 6. Payments; tax rate |
| SECTION 7 to 9. Repealed, 1976, 415, Sec. 110 |
| SECTION 10. Interstate and foreign commerce |
| SECTION 11. Repealed, 1976, 415, Sec. 110 |
| SECTION 12. Penalty for violations |
| SECTION 13. Actions to restrain collection of levies exempted by federal law |
| SECTION 14. Disposition of funds received |
| SECTION 15. Change in status of licensee; notice, etc. |
| SECTION 16. Repealed, 1976, 415, Sec. 110 |