Chapter 64A

Section 1. As used in this chapter, the following words shall, unless the context otherwise requires, have the following meanings:— ''Appellate tax board'', the board established by section 1 of chapter 58A. ''Average price'', the weighted average selling price per gallon of fuel…

Section 11. Any distributor, unclassified exporter, unclassified importer, or purchaser of fuel who violates any provision of this chapter shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.

Section 12. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any sale exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The bill shall be brought against the commissioner…

Section 13. All sums received from the excise imposed on aviation fuel, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement under sections 7 and 7A, shall be credited to the Commonwealth Transportation Fund and may be used fo…

Section 1A. Notwithstanding the definition of ''tax per gallon'' in section 1 and subject to section 2O of chapter 29, for fuel consisting of eligible cellulosic biofuel or of a blend of gasoline and eligible cellulosic biofuel, the tax per gallon shall be reduced in proportion t…

Section 2. Any person who qualifies under paragraph (c), or paragraph (i), or paragraph (j) of section one may apply to the commissioner, in accordance with section sixty-seven of chapter sixty-two C, for a license as a distributor, as an unclassified importer, or as an unclassif…

Section 3. Every distributor, unclassified importer and unclassified exporter shall keep a complete and accurate record of all sales of fuel, including the name and address of the purchaser, the place and date of delivery, the gross receipts and number of gallons for each type of…

Section 3A. The commissioner shall, before the commencement of each calendar quarter, determine the average price of fuel and the tax per gallon to be applicable for each of the three months in the ensuing calendar quarter; and shall notify every distributor, unclassified importe…

Section 4. At the time of filing a return required by subsection (a) of section sixteen of chapter sixty-two C, every distributor and unclassified exporter shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of fuel sold b…

Section 7. Any person who shall buy any fuel other than aviation fuel on which an excise has been paid or is chargeable under this chapter, and shall consume the same in any manner except on a farm for farming purposes or in the operation of motor vehicles upon or over highways, …

Section 7A. Any person engaged in the business of farming who shall buy any fuel on which an excise has been paid or is chargeable under this chapter and who, having consumed the same for farm purposes and is entitled to a refund of the federal gasoline tax paid on account of suc…

Section 8. No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may be permitted under the provisions of the constitution and laws of the United States.

Section 8A. A distributor duly licensed in this commonwealth may sell fuel tax-free to another person who is licensed as a distributor in this commonwealth. He may sell fuel tax-free to any person who is a licensed distributor in another state, provided, that the entire quantity …

Section 9. Except as otherwise provided in section seven, the tax in every instance shall be borne by the purchaser, and no person offering fuel for sale shall sell, advertise or offer for sale said fuel separately from the tax imposed by this chapter. For any violation of this s…