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 Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 2

Motor carrier licenses . Section 2. No person subject to the excise imposed by section three shall act as a motor carrier unless such person ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 3

Persons subject to tax; rate of tax; exceptions . Section 3. Any person who, having acquired fuel or special fuels outside the commonwealth, shall use ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 4

Tax credit for fuels used in other states; conditions . Section 4. Every person regularly or habitually operating motor vehicles upon the highways of any ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 5

Reciprocity with other states . Section 5. The commissioner may enter into reciprocal agreements with appropriate officials of any other state under which he may ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 5A

International Fuel Tax Agreement . Section 5A. The commissioner is authorized to enter into the International Fuel Tax Agreement with appropriate officials of other states, ...

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 ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 7 to 9

Repealed, 1976, 415, Sec. 110 . ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 10

Interstate and foreign commerce . Section 10. No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 11

Repealed, 1976, 415, Sec. 110 . ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 12

Penalty for violations . Section 12. Any motor carrier who violates any provision of this chapter shall be punished by a fine of not more ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 13

Actions to restrain collection of levies exempted by federal law . Section 13. The supreme judicial or the superior court shall have jurisdiction in equity ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 14

Disposition of funds received . Section 14. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 15

Change in status of licensee; notice, etc. . Section 15. Whenever any licensee ceases to be a motor carrier by reason of the discontinuance, sale ...

Massachusetts General Laws - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth - Chapter 64f, Section 16

Repealed, 1976, 415, Sec. 110 . ...

Last modified: November 19, 2006