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Mass. Gen. Laws ch. 64E – Taxation of Special Fuels Used in the Propulsion of Motor Vehicles | Midpage
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Massachusetts General Laws
Part I
Title IX
Chapter 64E
Mass. Gen. Laws ch. 64E
Taxation of Special Fuels Used in the Propulsion of Motor Vehicles
1
Definitions
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Licenses; prohibited acts; penalty; lists of licensees
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Records and written statements
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Payments; tax rate
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Reimbursement of excise paid; procedure, etc.
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Foreign and interstate commerce
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Purchaser required to bear tax burden; penalty
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Penalty for violations
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Actions to restrain collection on sales exempted under federal law
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Disposition of funds received
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Change of status of licensee; notice
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Penalties for sale or acquisition of unlicensed fuels