Go to Previous Versions
of
this Chapter
2023 Massachusetts General Laws
Part I - Administration of the Government
Title IX - Taxation
Chapter 64a - Taxation of Sales of Gasoline
- Section 1 - Definitions
- Section 1a - Reduction of Tax per Gallon on Fuel Containing Eligible Cellulosic Biofuel; Determination of Amount of Reduction
- Section 2 - Licenses
- Section 3 - Record of Sales
- Section 3a - Determination of Average Price of Fuel and Tax per Gallon; Notice
- Section 4 - Monthly Returns and Payment of Excise; Tax Rate
- Section 4a To 4e - Repealed, 1956, 619, Sec. 5
- Section 5, 6 - Repealed, 1976, 415, Sec. 106
- Section 7 - Reimbursement for Non-Highway Users of Gasoline
- Section 7a - Reimbursement to Farm Users of Gasoline
- Section 8 - Application of Chapter to Interstate and Foreign Commerce
- Section 8a - Regulation of Tax Free Sales
- Section 9 - Purchaser to Bear Tax; Sales Separate From Tax; Penalty
- Section 10 - Repealed, 1976, 415, Sec. 106
- Section 11 - General Penalties
- Section 12 - Sales Exempted by Federal Law; Restraining Collection of Excise
- Section 13 - Disposition of Moneys Received
Disclaimer: These codes may not be the most recent version. Massachusetts may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
