Section 14. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth
Section 2 - Motor Carrier Licenses
Section 3 - Persons Subject to Tax; Rate of Tax; Exceptions
Section 4 - Tax Credit for Fuels Used in Other States; Conditions
Section 5 - Reciprocity With Other States
Section 5a - International Fuel Tax Agreement
Section 6 - Payments; Tax Rate
Section 10 - Interstate and Foreign Commerce
Section 12 - Penalty for Violations
Section 13 - Actions to Restrain Collection of Levies Exempted by Federal Law