Definitions . Section 1. The following words and phrases, as used in this chapter, shall have the following meanings unless the context otherwise requires:— ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 2

Licenses . Section 2. Any person who qualifies under paragraph (c), or paragraph (i), or paragraph (j) of section one may apply to the commissioner, ...

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

Record of sales . Section 3. Every distributor, unclassified importer and unclassified exporter shall keep a complete and accurate record of all sales of fuel, ...

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

Determination of average price of fuel and tax per gallon; notice . Section 3A. The commissioner shall, before the commencement of each calendar quarter, determine ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 4

Monthly returns and payment of excise; tax rate . Section 4. At the time of filing a return required by subsection (a) of section sixteen ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 4A to 4E

Repealed, 1956, 619, Sec. 5 . ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 5, 6

Repealed, 1976, 415, Sec. 106 . ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 7

Reimbursement for non-highway users of gasoline . Section 7. Any person who shall buy any fuel other than aviation fuel on which an excise has ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 7A

Reimbursement to farm users of gasoline . Section 7A. Any person engaged in the business of farming who shall buy any fuel on which an ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 8

Application of chapter to interstate and foreign commerce . Section 8. No provision of this chapter shall apply or be construed to apply to foreign ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 8A

Regulation of tax free sales . Section 8A. A distributor duly licensed in this commonwealth may sell fuel tax-free to another person who is licensed ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 9

Purchaser to bear tax; sales separate from tax; penalty . Section 9. Except as otherwise provided in section seven, the tax in every instance shall ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 10

Repealed, 1976, 415, Sec. 106 . ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 11

General penalties . Section 11. Any distributor, unclassified exporter, unclassified importer, or purchaser of fuel who violates any provision of this chapter shall be punished ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 12

Sales exempted by federal law; restraining collection of excise . Section 12. The supreme judicial or the superior court shall have jurisdiction in equity to ...

Massachusetts General Laws - Taxation of Sales of Gasoline - Chapter 64a, Section 13

Disposition of moneys received . Section 13. All sums received from the excise imposed on aviation fuel, and related penalties, forfeitures, interest, costs of suits ...

Last modified: November 19, 2006