Section 6. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner the excise due at the tax per gallon determined by the commissioner under chapter sixty-four A on each gallon of fuel and special fuels used by him in the commonwealth during the calendar quarter or such other period covered by the return.
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