Massachusetts General Laws
Title IX - Taxation
Chapter 64a - Taxation of Sales of Gasoline

Section 1 - Definitions - [Text of section effective for tax years beginning January 1,...

Section 1a - Reduction of Tax per Gallon on Fuel Containing Eligible Cellulosic Biofuel; Determination of Amount of Reduction - [Text of section effective for tax years beginning January 1,...

Section 2 - Licenses - Section 2. Any person who qualifies under paragraph (c), or...

Section 3 - Record of Sales - Section 3. Every distributor, unclassified importer and unclassified exporter shall...

Section 3a - Determination of Average Price of Fuel and Tax per Gallon; Notice - Section 3A. The commissioner shall, before the commencement of each...

Section 4 - Monthly Returns and Payment of Excise; Tax Rate - Section 4. At the time of filing a return required...

Section 7 - Reimbursement for Non-Highway Users of Gasoline - Section 7. Any person who shall buy any fuel other...

Section 7a - Reimbursement to Farm Users of Gasoline - Section 7A. Any person engaged in the business of farming...

Section 8 - Application of Chapter to Interstate and Foreign Commerce - Section 8. No provision of this chapter shall apply or...

Section 8a - Regulation of Tax Free Sales - Section 8A. A distributor duly licensed in this commonwealth may...

Section 9 - Purchaser to Bear Tax; Sales Separate From Tax; Penalty - Section 9. Except as otherwise provided in section seven, the...

Section 11 - General Penalties - Section 11. Any distributor, unclassified exporter, unclassified importer, or purchaser...

Section 12 - Sales Exempted by Federal Law; Restraining Collection of Excise - Section 12. The supreme judicial or the superior court shall...

Section 13 - Disposition of Moneys Received - Section 13. All sums received from the excise imposed on...