Section 3. Reimbursement for the excise imposed in this chapter shall be paid by the subscriber or customer to the direct broadcast satellite service provider and each direct broadcast satellite service provider providing direct broadcast satellite service to subscribers or customers shall collect from such subscriber or customer the full amount of the excise imposed with respect to gross revenues derived from or attributable to such customer or subscriber and such excise shall be a debt from the subscriber or customer to the direct broadcast satellite service provider when added to the subscriber or customer's invoice for video programming service and shall be recoverable at law in the same manner as other debts.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64m - Taxation of Direct Broadcast Satellite Service
Section 2 - Excise on Direct Broadcast Satellite Service; Rate; Time of Payment
Section 3 - Reimbursement to Direct Broadcast Satellite Service Provider by Subscriber
Section 4 - Registration of Service Providers
Section 5 - Liability for Failure to Pay Taxes Under This Chapter
Section 6 - Out-of-State Service Providers; State Secretary as Agent for Service of Process