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 Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 2

Licenses; prohibited acts; penalty; lists of licensees . Section 2. The commissioner may grant licenses to persons as user-sellers, suppliers, or users of special fuels ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 3

Records and written statements . Section 3. Each licensee shall keep a complete and accurate record of all purchases, sales and use of special fuels, ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 4

Payments; tax rate . Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee other than ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 5

Reimbursement of excise paid; procedure, etc. . Section 5. Any person who shall buy any special fuels on which an excise has been paid or ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 6 to 8

Repealed, 1976, 415, Sec. 109 . ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 9

Foreign and interstate commerce . Section 9. No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 10

Purchaser required to bear tax burden; penalty . Section 10. Except as otherwise provided in section five, the tax in every instance shall be borne ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 11

Penalty for violations . Section 11. Any person who violates any provision of this chapter, for which a penalty is not otherwise provided, shall be ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 12

Actions to restrain collection on sales exempted under federal law . Section 12. The supreme judicial or the superior court shall have jurisdiction in equity ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 13

Disposition of funds received . Section 13. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 14

Change of status of licensee; notice . Section 14. Whenever any licensee ceases to be a supplier or user-seller within the commonwealth by reason of ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 15

Penalties for sale or acquisition of unlicensed fuels . Section 15. Any person not licensed under this chapter who delivers to any person other than ...

Massachusetts General Laws - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles - Chapter 64e, Section 16

Repealed, 1976, 415, Sec. 109 . ...

Last modified: November 19, 2006