Section 6. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering aircraft fuel for sale shall sell, advertise or offer for sale said aircraft fuel separately from the tax imposed by this chapter. For any violation of this section, the license to keep and sell crude petroleum or any of its products, issued by the licensing authority under chapter one hundred and forty-eight, shall be suspended by the said authority on request of the commissioner for such time as said commissioner deems proper.
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