Section 9. Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter aircraft fuel upon which the tax due hereunder has not been paid, knowing, or who reasonably should know, that such aircraft fuel is to be used or sold for the purpose of propelling aircraft, shall be liable for the tax imposed by this chapter.
Any user who shall acquire aircraft fuel in the commonwealth for the purpose of propelling aircraft owned or leased by him upon which aircraft fuel the tax due hereunder has not been paid shall be liable for the tax imposed by this chapter, and the commissioner may collect said tax either from the seller thereof or from said user of aircraft fuel.
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