Massachusetts General Laws
Title IX - Taxation
Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft

Section 1 - Definitions - Section 1. As used in this chapter, the following words...

Section 2 - Licenses for User-Sellers or Suppliers; Storage Facilities; Sale or Delivery - Section 2. The commissioner may grant licenses to persons as...

Section 3 - Records; Statements With Consignment or Delivery - Section 3. Each licensee shall keep a complete and accurate...

Section 4 - Payment of Tax - Section 4. At the time of filing a return required...

Section 5 - Reimbursement for Consumption Except in Operation of Aircraft - Section 5. Any person who shall buy any aircraft fuel...

Section 6 - Tax Borne by Purchaser - Section 6. Except as otherwise provided in section five, the...

Section 7 - Penalty for Violation of Chapter - Section 7. Any person who violates any provision of this...

Section 8 - Notice of Discontinuance as Licensee - Section 8. Whenever any licensee ceases to be a supplier...

Section 9 - Liability for Taxes - Section 9. Any person not licensed under this chapter who...

Section 10 - Application of Chapter to Foreign or Interstate Commerce - Section 10. No provision of this chapter shall apply or...

Section 11 - Jurisdiction to Restrain Collection - Section 11. The supreme judicial or the superior court shall...

Section 12 - Disposition of Moneys Received - Section 12. All sums received under this chapter as excise,...

Section 13 - Acceptance by Cities - Section 13. The provisions of this chapter relative to the...

Section 14 - Reserve to Provide for Extraordinary and Unseen Expenditures - Section 14. Any city or town accepting the provisions of...