General Laws of Massachusetts - Chapter 64J Taxation of Fuels Used in the Propulsion of Aircraft

• Massachusetts General Laws - Definitions - Chapter 64J, Section 1
  As used in this chapter, the following words shall, unless the context otherwise requires, have the following meanings:— (a) “Aircraft”, any machine or device, including...
• Massachusetts General Laws - Licenses for user-sellers or suppliers; storage facilities; sale or delivery - Chapter 64J, Section 2
  The commissioner may grant licenses to persons as user-sellers or suppliers of aircraft fuel in accordance with section sixty-seven of chapter sixty-two C. No person...
• Massachusetts General Laws - Records; statements with consignment or delivery - Chapter 64J, Section 3
  Each licensee shall keep a complete and accurate record of all purchases, sales and use of aircraft fuel, including the name and address of the...
• Massachusetts General Laws - Payment of tax - Chapter 64J, Section 4
  At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner an excise at...
• Massachusetts General Laws - Reimbursement for consumption except in operation of aircraft - Chapter 64J, Section 5
  Any person who shall buy any aircraft fuel on which an excise has been paid or is chargeable under this chapter, and shall consume the...
• Massachusetts General Laws - Tax borne by purchaser - Chapter 64J, Section 6
  Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering aircraft fuel for...
• Massachusetts General Laws - Penalty for violation of chapter - Chapter 64J, Section 7
  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 - Notice of discontinuance as licensee - Chapter 64J, Section 8
  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 - Liability for taxes - Chapter 64J, Section 9
  Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter aircraft fuel upon which the tax...
• Massachusetts General Laws - Application of chapter to foreign or interstate commerce - Chapter 64J, 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 - Jurisdiction to restrain collection - Chapter 64J, Section 11
  The supreme judicial or the superior court shall have jurisdiction to restrain the collection, upon any sale exempted by the constitution and laws of the...
• Massachusetts General Laws - Disposition of moneys received - Chapter 64J, Section 12
  All sums received under this chapter as excise, penalties or forfeitures, interest, costs of suit and fines shall be paid to the commissioner at the...
• Massachusetts General Laws - Acceptance by cities - Chapter 64J, Section 13
  The provisions of this chapter relative to the imposition, payment, collection and distribution of an excise tax on the sale or use of aircraft fuel...
• Massachusetts General Laws - Reserve to provide for extraordinary and unseen expenditures - Chapter 64J, Section 14
  Any city or town accepting the provisions of this chapter pursuant to section thirteen shall also establish a reserve to provide for extraordinary and unforeseen...

Last modified: September 11, 2015