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Massachusetts General Laws - Taxation of Fuels Used in the Propulsion of Aircraft - Chapter 64jLegal Research Home > Massachusetts Lawyer > Taxation of Fuels Used in the Propulsion of Aircraft > Massachusetts General Laws - Taxation of Fuels Used in the Propulsion of Aircraft - Chapter 64j Definitions . Section 1. As used in this chapter, the following words shall, unless the context otherwise requires, have the following meanings:— ...
Licenses for user-sellers or suppliers; storage facilities; sale or delivery . Section 2. The commissioner may grant licenses to persons as user-sellers or suppliers of ...
Records; statements with consignment or delivery . Section 3. Each licensee shall keep a complete and accurate record of all purchases, sales and use of ...
Payment of tax . Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay ...
Reimbursement for consumption except in operation of aircraft . Section 5. Any person who shall buy any aircraft fuel on which an excise has been ...
Tax borne by purchaser . Section 6. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, ...
Penalty for violation of chapter . Section 7. Any person who violates any provision of this chapter for which a penalty is not otherwise provided ...
Notice of discontinuance as licensee . Section 8. Whenever any licensee ceases to be a supplier or user-seller within the commonwealth by reason of the ...
Liability for taxes . Section 9. Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter ...
Application of chapter to foreign or interstate commerce . Section 10. No provision of this chapter shall apply or be construed to apply to foreign ...
Jurisdiction to restrain collection . Section 11. The supreme judicial or the superior court shall have jurisdiction to restrain the collection, upon any sale exempted ...
Disposition of moneys received . Section 12. All sums received under this chapter as excise, penalties or forfeitures, interest, costs of suit and fines shall ...
Acceptance by cities . Section 13. The provisions of this chapter relative to the imposition, payment, collection and distribution of an excise tax on the ...
Reserve to provide for extraordinary and unseen expenditures . Section 14. Any city or town accepting the provisions of this chapter pursuant to section thirteen ...
Last modified: March 26, 2006 |