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2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 64J TAXATION OF FUELS USED IN THE PROPULSION OF AIRCRAFT
- Section 1 Definitions
- Section 2 Licenses for user-sellers or suppliers; storage facilities; sale or delivery
- Section 3 Records; statements with consignment or delivery
- Section 4 Payment of tax
- Section 5 Reimbursement for consumption except in operation of aircraft
- Section 6 Tax borne by purchaser
- Section 7 Penalty for violation of chapter
- Section 8 Notice of discontinuance as licensee
- Section 9 Liability for taxes
- Section 10 Application of chapter to foreign or interstate commerce
- Section 11 Jurisdiction to restrain collection
- Section 12 Disposition of moneys received
- Section 13 Acceptance by cities
- Section 14 Reserve to provide for extraordinary and unseen expenditures
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