Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of aircraft fuel sold or used by him in or due to any city or town within the commonwealth that has adopted the provisions of this chapter in accordance with section thirteen.
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