Section 10. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering special fuels for sale shall sell, advertise or offer for sale said special fuels separately from the tax imposed by this chapter. For any violation of this section, the license to keep and sell crude petroleum or any of its products, issued by the licensing authority under chapter one hundred and forty-eight, shall be suspended by the said authority on request of the commissioner for such time as said commissioner deems proper.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles
Section 2 - Licenses; Prohibited Acts; Penalty; Lists of Licensees
Section 3 - Records and Written Statements
Section 4 - Payments; Tax Rate
Section 5 - Reimbursement of Excise Paid; Procedure, Etc.
Section 9 - Foreign and Interstate Commerce
Section 10 - Purchaser Required to Bear Tax Burden; Penalty
Section 11 - Penalty for Violations
Section 12 - Actions to Restrain Collection on Sales Exempted Under Federal Law
Section 13 - Disposition of Funds Received
Section 14 - Change of Status of Licensee; Notice
Section 15 - Penalties for Sale or Acquisition of Unlicensed Fuels