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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 64J. TAXATION OF FUELS USED IN THE PROPULSION OF AIRCRAFT |
| SECTION 1. Definitions |
| SECTION 2. Licenses for user-sellers or suppliers; storage facilities; sale or delivery |
| SECTION 3. Records; statements with consignment or delivery |
| SECTION 4. Payment of tax |
| SECTION 5. Reimbursement for consumption except in operation of aircraft |
| SECTION 6. Tax borne by purchaser |
| SECTION 7. Penalty for violation of chapter |
| SECTION 8. Notice of discontinuance as licensee |
| SECTION 9. Liability for taxes |
| SECTION 10. Application of chapter to foreign or interstate commerce |
| SECTION 11. Jurisdiction to restrain collection |
| SECTION 12. Disposition of moneys received |
| SECTION 13. Acceptance by cities |
| SECTION 14. Reserve to provide for extraordinary and unseen expenditures |