2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64E TAXATION OF SPECIAL FUELS USED IN THE PROPULSION OF MOTOR VEHICLES
Section 13 Disposition of funds received

Section 13. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be credited to the Highway Fund, and eleven and seventy-six hundredths per cent thereof shall be used solely for reimbursing cities and towns for the costs incurred in constructing, maintaining and policing city or town streets or roads as provided in section thirty-one of chapter eighty-one.