General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 64F. TAXATION OF FUEL AND SPECIAL FUELS ACQUIRED OUTSIDE AND USED WITHIN THE COMMONWEALTH |
SECTION 6. Payments; tax rate
Latest version.
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At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner the excise due at the tax per gallon determined by the commissioner under chapter sixty-four A on each gallon of fuel and special fuels used by him in the commonwealth during the calendar quarter or such other period covered by the return.