Section 3A. The commissioner shall, before the commencement of each calendar quarter, determine the average price of fuel and the tax per gallon to be applicable for each of the three months in the ensuing calendar quarter; and shall notify every distributor, unclassified importer and unclassified exporter of the tax per gallon that shall apply for such calendar quarter.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64a - Taxation of Sales of Gasoline
Section 3a - Determination of Average Price of Fuel and Tax per Gallon; Notice
Section 4 - Monthly Returns and Payment of Excise; Tax Rate
Section 7 - Reimbursement for Non-Highway Users of Gasoline
Section 7a - Reimbursement to Farm Users of Gasoline
Section 8 - Application of Chapter to Interstate and Foreign Commerce
Section 8a - Regulation of Tax Free Sales
Section 9 - Purchaser to Bear Tax; Sales Separate From Tax; Penalty
Section 11 - General Penalties
Section 12 - Sales Exempted by Federal Law; Restraining Collection of Excise