Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 6

Legal Research Home > Massachusetts Lawyer > Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth > Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 6

Payments; tax rate.

Section 6. 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.

Last modified: March 26, 2006