Section 5. Any person who shall buy any aircraft fuel on which an excise has been paid or is chargeable under this chapter, and shall consume the same in any manner except in the operation of an aircraft, shall be reimbursed the amount of said excise in the manner and subject to the conditions hereinafter set forth. All claims for reimbursement shall be for not less than one dollar, shall be made by affidavit in such form and containing such information as the commissioner shall prescribe, and shall be accompanied by original invoices or sales receipts of aircraft fuel. The commissioner may require such further information as he shall deem necessary for the determination of such claims, and shall transmit all claims approved by him to the comptroller for certification; and the amount approved by the commissioner and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter, without specific appropriation.
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