State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER64I

Section 1 Definitions
Section 2 Imposition; rate; payment
Section 2A Repealed, 1991, 4, Sec. 13
Section 3 Liability for tax
Section 4 Collection of tax; status of tax; sales of motor vehicles
Section 4A Payment and accounting methods for use tax liability; estimated liability table
Section 5 Formula
Section 6 Statement and collection of tax
Section 7 Exemptions
Section 8 Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates
Section 9 Registration required
Section 10 Repealed, 1976, 415, Sec. 113
Section 11 Classified permits establishing percentage of exempt sales
Section 12 to 16 Repealed, 1976, 415, Sec. 113
Section 17 Liability for failure to pay tax
Section 18 to 23 Repealed, 1976, 415, Sec. 113
Section 24 Advertisement that vendor will assume or absorb tax
Section 25 Repealed, 1976, 415, Sec. 113
Section 26 Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check
Section 26A Motorboats; aircraft; certificate issuance; evidence of tax payment
Section 27 Trade-in of motor vehicles or trailers; use tax
Section 28 Repealed, 1990, 121, Sec. 66
Section 29 to 31 Repealed, 1976, 415, Sec. 113
Section 31A Bond or deposit; non-resident contractors; definition
Section 32 Repealed, 1976, 415, Sec. 113
Section 33 Service of process; nonresident vendors
Section 34 Claims for reimbursement on worthless accounts

State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER64I

Section 1 Definitions
Section 2 Imposition; rate; payment
Section 2A Repealed, 1991, 4, Sec. 13
Section 3 Liability for tax
Section 4 Collection of tax; status of tax; sales of motor vehicles
Section 4A Payment and accounting methods for use tax liability; estimated liability table
Section 5 Formula
Section 6 Statement and collection of tax
Section 7 Exemptions
Section 8 Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates
Section 9 Registration required
Section 10 Repealed, 1976, 415, Sec. 113
Section 11 Classified permits establishing percentage of exempt sales
Section 12 to 16 Repealed, 1976, 415, Sec. 113
Section 17 Liability for failure to pay tax
Section 18 to 23 Repealed, 1976, 415, Sec. 113
Section 24 Advertisement that vendor will assume or absorb tax
Section 25 Repealed, 1976, 415, Sec. 113
Section 26 Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check
Section 26A Motorboats; aircraft; certificate issuance; evidence of tax payment
Section 27 Trade-in of motor vehicles or trailers; use tax
Section 28 Repealed, 1990, 121, Sec. 66
Section 29 to 31 Repealed, 1976, 415, Sec. 113
Section 31A Bond or deposit; non-resident contractors; definition
Section 32 Repealed, 1976, 415, Sec. 113
Section 33 Service of process; nonresident vendors
Section 34 Claims for reimbursement on worthless accounts

State Codes and Statutes

State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER64I

Section 1 Definitions
Section 2 Imposition; rate; payment
Section 2A Repealed, 1991, 4, Sec. 13
Section 3 Liability for tax
Section 4 Collection of tax; status of tax; sales of motor vehicles
Section 4A Payment and accounting methods for use tax liability; estimated liability table
Section 5 Formula
Section 6 Statement and collection of tax
Section 7 Exemptions
Section 8 Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates
Section 9 Registration required
Section 10 Repealed, 1976, 415, Sec. 113
Section 11 Classified permits establishing percentage of exempt sales
Section 12 to 16 Repealed, 1976, 415, Sec. 113
Section 17 Liability for failure to pay tax
Section 18 to 23 Repealed, 1976, 415, Sec. 113
Section 24 Advertisement that vendor will assume or absorb tax
Section 25 Repealed, 1976, 415, Sec. 113
Section 26 Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check
Section 26A Motorboats; aircraft; certificate issuance; evidence of tax payment
Section 27 Trade-in of motor vehicles or trailers; use tax
Section 28 Repealed, 1990, 121, Sec. 66
Section 29 to 31 Repealed, 1976, 415, Sec. 113
Section 31A Bond or deposit; non-resident contractors; definition
Section 32 Repealed, 1976, 415, Sec. 113
Section 33 Service of process; nonresident vendors
Section 34 Claims for reimbursement on worthless accounts