Section 9. Except as otherwise provided in section seven, the tax in every instance shall be borne by the purchaser, and no person offering fuel for sale shall sell, advertise or offer for sale said 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 of revenue for such time as said commissioner deems proper.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64a - Taxation of Sales of Gasoline
Section 3a - Determination of Average Price of Fuel and Tax per Gallon; Notice
Section 4 - Monthly Returns and Payment of Excise; Tax Rate
Section 7 - Reimbursement for Non-Highway Users of Gasoline
Section 7a - Reimbursement to Farm Users of Gasoline
Section 8 - Application of Chapter to Interstate and Foreign Commerce
Section 8a - Regulation of Tax Free Sales
Section 9 - Purchaser to Bear Tax; Sales Separate From Tax; Penalty
Section 11 - General Penalties
Section 12 - Sales Exempted by Federal Law; Restraining Collection of Excise