Section 5. The commissioner may enter into reciprocal agreements with appropriate officials of any other state under which he may waive all or any part of the requirements imposed by this chapter and fuel or special fuel licensing requirements imposed by chapter sixty-two C upon persons who use in the commonwealth fuel or special fuels upon which the tax and license fee has been paid to such other state, provided that the laws of such other state grant equivalent privileges with respect to fuel or special fuels used in such other state upon which a tax has been paid to this commonwealth.
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