Section 2. The commissioner may grant licenses to persons as user-sellers or suppliers of aircraft fuel in accordance with section sixty-seven of chapter sixty-two C.
No person other than a licensed supplier shall maintain storage facilities for aircraft fuel and dispense aircraft fuel therefrom into any fuel tank attached to an aircraft unless such person is the holder of an uncancelled license as a user-seller issued by the commissioner.
No person shall sell or deliver aircraft fuel within this commonwealth to a licensed user-seller unless such person is the holder of an uncancelled license as a supplier issued by the commissioner.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft
Section 2 - Licenses for User-Sellers or Suppliers; Storage Facilities; Sale or Delivery
Section 3 - Records; Statements With Consignment or Delivery
Section 5 - Reimbursement for Consumption Except in Operation of Aircraft
Section 6 - Tax Borne by Purchaser
Section 7 - Penalty for Violation of Chapter
Section 8 - Notice of Discontinuance as Licensee
Section 9 - Liability for Taxes
Section 10 - Application of Chapter to Foreign or Interstate Commerce
Section 11 - Jurisdiction to Restrain Collection
Section 12 - Disposition of Moneys Received
Section 13 - Acceptance by Cities
Section 14 - Reserve to Provide for Extraordinary and Unseen Expenditures