Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 3A

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Determination of average price of fuel and tax per gallon; notice.

Section 3A. The commissioner shall, before the commencement of each calendar quarter, determine the average price of fuel and the tax per gallon to be applicable for each of the three months in the ensuing calendar quarter; and shall notify every distributor, unclassified importer and unclassified exporter of the tax per gallon that shall apply for such calendar quarter.

Last modified: March 26, 2006