General Laws of Massachusetts - Chapter 64A Taxation of Sales of Gasoline
- Massachusetts General Laws - Definitions - Chapter 64A, Section 1
[ Text of section effective for tax years beginning January 1, 2009 and ending December 31, 2017. See 2008, 206, Sec. 8.]As used in this...
- Massachusetts General Laws - Reduction of tax per gallon on fuel containing eligible cellulosic biofuel; determination of amount of reduction - Chapter 64A, Section 1A
[Text of section effective for tax years beginning January 1, 2009 and ending December 31, 2017. See 2008, 206, Sec. 8.] Notwithstanding the definition of...
- Massachusetts General Laws - Licenses - Chapter 64A, Section 2
Any person who qualifies under paragraph (c), or paragraph (i), or paragraph (j) of section one may apply to the commissioner, in accordance with section...
- Massachusetts General Laws - Record of sales - Chapter 64A, Section 3
Every distributor, unclassified importer and unclassified exporter shall keep a complete and accurate record of all sales of fuel, including the name and address of...
- Massachusetts General Laws - Determination of average price of fuel and tax per gallon; notice - Chapter 64A, Section 3A
The commissioner shall, before the commencement of each calendar quarter, determine the average price of fuel and the tax per gallon to be applicable for...
- Massachusetts General Laws - Monthly returns and payment of excise; tax rate - Chapter 64A, Section 4
At the time of filing a return required by subsection (a) of section sixteen of chapter sixty-two C, every distributor and unclassified exporter shall pay...
- Massachusetts General Laws - Repealed, 1956, 619, Sec. 5 - Chapter 64A, Section 4A to 4E
Repealed, 1956, 619, Sec.
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 106 - Chapter 64A, Section 5 6
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Reimbursement for non-highway users of gasoline - Chapter 64A, Section 7
Any person who shall buy any fuel other than aviation fuel on which an excise has been paid or is chargeable under this chapter, and...
- Massachusetts General Laws - Reimbursement to farm users of gasoline - Chapter 64A, Section 7A
Any person engaged in the business of farming who shall buy any fuel on which an excise has been paid or is chargeable under this...
- Massachusetts General Laws - Application of chapter to interstate and foreign commerce - Chapter 64A, Section 8
No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may...
- Massachusetts General Laws - Regulation of tax free sales - Chapter 64A, Section 8A
A distributor duly licensed in this commonwealth may sell fuel tax-free to another person who is licensed as a distributor in this commonwealth. He may...
- Massachusetts General Laws - Purchaser to bear tax; sales separate from tax; penalty - Chapter 64A, Section 9
Except as otherwise provided in section seven, the tax in every instance shall be borne by the purchaser, and no person offering fuel for sale...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 106 - Chapter 64A, Section 10
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - General penalties - Chapter 64A, Section 11
Any distributor, unclassified exporter, unclassified importer, or purchaser of fuel who violates any provision of this chapter shall be punished by a fine of not...
- Massachusetts General Laws - Sales exempted by federal law; restraining collection of excise - Chapter 64A, Section 12
The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any sale exempted by the constitution and laws...
- Massachusetts General Laws - Disposition of moneys received - Chapter 64A, Section 13
All sums received from the excise imposed on aviation fuel, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement...
Last modified: September 11, 2015