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

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

Section 2 - Motor Carrier Licenses - Section 2. No person subject to the excise imposed by...

Section 3 - Persons Subject to Tax; Rate of Tax; Exceptions - Section 3. Any person who, having acquired fuel or special...

Section 4 - Tax Credit for Fuels Used in Other States; Conditions - Section 4. Every person regularly or habitually operating motor vehicles...

Section 5 - Reciprocity With Other States - Section 5. The commissioner may enter into reciprocal agreements with...

Section 5a - International Fuel Tax Agreement - Section 5A. The commissioner is authorized to enter into the...

Section 6 - Payments; Tax Rate - Section 6. At the time of filing a return required...

Section 10 - Interstate and Foreign Commerce - Section 10. No provision of this chapter shall apply or...

Section 12 - Penalty for Violations - Section 12. Any motor carrier who violates any provision of...

Section 13 - Actions to Restrain Collection of Levies Exempted by Federal Law - Section 13. The supreme judicial or the superior court shall...

Section 14 - Disposition of Funds Received - Section 14. All sums received under this chapter as excises,...

Section 15 - Change in Status of Licensee; Notice, Etc. - Section 15. Whenever any licensee ceases to be a motor...