Massachusetts StatutesCHAPTER 64A TAXATION OF SALES OF GASOLINE
- Section 1 Definitions
- Section 1A Reduction of tax per gallon on fuel containing eligible cellulosic biofuel; determination of amount of reduction
- Section 2 Licenses
- Section 3 Record of sales
- Section 3A Determination of average price of fuel and tax per gallon; notice
- Section 4 Monthly returns and payment of excise; tax rate
- Section 4A to 4E Repealed, 1956, 619, Sec. 5
- Section 5, 6 Repealed, 1976, 415, Sec. 106
- 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- Section 10 Repealed, 1976, 415, Sec. 106
- Section 11 General penalties
- Section 12 Sales exempted by federal law; restraining collection of excise
- Section 13 Disposition of moneys received