There is a newer version of the Massachusetts General Laws
2015 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64E TAXATION OF SPECIAL FUELS USED IN THE PROPULSION OF MOTOR VEHICLES
- Section 1 Definitions
- Section 2 Licenses; prohibited acts; penalty; lists of licensees
- Section 3 Records and written statements
- Section 4 Payments; tax rate
- Section 5 Reimbursement of excise paid; procedure, etc.
- Section 6 to 8 Repealed, 1976, 415, Sec. 109
- Section 9 Foreign and interstate commerce
- Section 10 Purchaser required to bear tax burden; penalty
- Section 11 Penalty for violations
- Section 12 Actions to restrain collection on sales exempted under federal law
- Section 13 Disposition of funds received
- Section 14 Change of status of licensee; notice
- Section 15 Penalties for sale or acquisition of unlicensed fuels
- Section 16 Repealed, 1976, 415, Sec. 109
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