General Laws of Massachusetts - Chapter 64E Taxation of Special Fuels Used in the Propulsion
of Motor Vehicles
- Massachusetts General Laws - Definitions - Chapter 64E, Section 1
The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:— (a) “Commissioner”, the commissioner of...
- Massachusetts General Laws - Licenses; prohibited acts; penalty; lists of licensees - Chapter 64E, Section 2
The commissioner may grant licenses to persons as user-sellers, suppliers, or users of special fuels in accordance with section sixty-seven of chapter sixty-two C. No...
- Massachusetts General Laws - Records and written statements - Chapter 64E, Section 3
Each licensee shall keep a complete and accurate record of all purchases, sales and use of special fuels, including the name and address of the...
- Massachusetts General Laws - Payments; tax rate - Chapter 64E, Section 4
At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee other than a user shall pay to the...
- Massachusetts General Laws - Reimbursement of excise paid; procedure, etc. - Chapter 64E, Section 5
Any person who shall buy any special fuels on which an excise has been paid or is chargeable under this chapter, and shall consume the...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 109 - Chapter 64E, Section 6 to 8
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Foreign and interstate commerce - Chapter 64E, Section 9
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 - Purchaser required to bear tax burden; penalty - Chapter 64E, Section 10
Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering special fuels for...
- Massachusetts General Laws - Penalty for violations - Chapter 64E, Section 11
Any person who violates any provision of this chapter, for which a penalty is not otherwise provided, shall be punished by a fine of not...
- Massachusetts General Laws - Actions to restrain collection on sales exempted under federal law - Chapter 64E, 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 funds received - Chapter 64E, Section 13
All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be credited to the Commonwealth Transportation Fund to...
- Massachusetts General Laws - Change of status of licensee; notice - Chapter 64E, Section 14
Whenever any licensee ceases to be a supplier or user-seller within the commonwealth by reason of the discontinuance, sale or transfer of the business of...
- Massachusetts General Laws - Penalties for sale or acquisition of unlicensed fuels - Chapter 64E, Section 15
Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter special fuels upon which the tax...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 109 - Chapter 64E, Section 16
Repealed, 1976, 415, Sec.
Last modified: September 11, 2015