2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64F TAXATION OF FUEL AND SPECIAL FUELS ACQUIRED OUTSIDE AND USED WITHIN THE COMMONWEALTH
Section 14 Disposition of funds received

Section 14. 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.