Massachusetts General Laws
Title IX - Taxation
Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles

Section 1 - Definitions - Section 1. The following words and phrases, as used in...

Section 2 - Licenses; Prohibited Acts; Penalty; Lists of Licensees - Section 2. The commissioner may grant licenses to persons as...

Section 3 - Records and Written Statements - Section 3. Each licensee shall keep a complete and accurate...

Section 4 - Payments; Tax Rate - Section 4. At the time of filing a return required...

Section 5 - Reimbursement of Excise Paid; Procedure, Etc. - Section 5. Any person who shall buy any special fuels...

Section 9 - Foreign and Interstate Commerce - Section 9. No provision of this chapter shall apply or...

Section 10 - Purchaser Required to Bear Tax Burden; Penalty - Section 10. Except as otherwise provided in section five, the...

Section 11 - Penalty for Violations - Section 11. Any person who violates any provision of this...

Section 12 - Actions to Restrain Collection on Sales Exempted Under Federal Law - Section 12. The supreme judicial or the superior court shall...

Section 13 - Disposition of Funds Received - Section 13. All sums received under this chapter as excises,...

Section 14 - Change of Status of Licensee; Notice - Section 14. Whenever any licensee ceases to be a supplier...

Section 15 - Penalties for Sale or Acquisition of Unlicensed Fuels - Section 15. Any person not licensed under this chapter who...