General Laws of Massachusetts - Chapter 64F Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth

• Massachusetts General Laws - Definitions - Chapter 64F, 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 - Motor carrier licenses - Chapter 64F, Section 2
  No person subject to the excise imposed by section three shall act as a motor carrier unless such person is the holder of an uncancelled...
• Massachusetts General Laws - Persons subject to tax; rate of tax; exceptions - Chapter 64F, Section 3
  Any person who, having acquired fuel or special fuels outside the commonwealth, shall use the same for the propulsion of motor vehicles upon or over...
• Massachusetts General Laws - Tax credit for fuels used in other states; conditions - Chapter 64F, Section 4
  Every person regularly or habitually operating motor vehicles upon the highways of any other state or states and using therein fuel or special fuels purchased...
• Massachusetts General Laws - Reciprocity with other states - Chapter 64F, Section 5
  The commissioner may enter into reciprocal agreements with appropriate officials of any other state under which he may waive all or any part of the...
• Massachusetts General Laws - International Fuel Tax Agreement - Chapter 64F, Section 5A
  The commissioner is authorized to enter into the International Fuel Tax Agreement with appropriate officials of other states, including the provinces of Canada and the...
• Massachusetts General Laws - Payments; tax rate - Chapter 64F, 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...
• Massachusetts General Laws - Repealed, 1976, 415, Sec. 110 - Chapter 64F, Section 7 to 9
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Interstate and foreign commerce - Chapter 64F, Section 10
  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• Massachusetts General Laws - Repealed, 1976, 415, Sec. 110 - Chapter 64F, Section 11
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Penalty for violations - Chapter 64F, Section 12
  Any motor carrier who violates any provision of this chapter shall be punished by a fine of not more than one thousand dollars or by...
• Massachusetts General Laws - Actions to restrain collection of levies exempted by federal law - Chapter 64F, Section 13
  The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any levy exempted by the constitution and laws...
• Massachusetts General Laws - Disposition of funds received - Chapter 64F, Section 14
  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 in status of licensee; notice, etc. - Chapter 64F, Section 15
  Whenever any licensee ceases to be a motor carrier by reason of the discontinuance, sale or transfer of the business of such licensee, he shall...
• Massachusetts General Laws - Repealed, 1976, 415, Sec. 110 - Chapter 64F, Section 16
  Repealed, 1976, 415, Sec.

Last modified: September 11, 2015