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Massachusetts Statutes, Title IX

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Massachusetts/Statutes

← All Massachusetts coverage

Chapter 64E

12 sections in this chapter.

All chapters in Title IX953 Ch 59133 Ch 60130 Ch 62C122 Ch 6399 Ch 64C45 Ch 6239 Ch 5838 Ch 61A27 Ch 58A23 Ch 64H22 Ch 65C21 Ch 64G20 Ch 61B19 Ch 64I19

12 sections·Filtered byTitle IX✕Ch 64E✕

Mass. Gen. Laws ch. 64E, § 1 Definitions
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Section 1. The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:— (a) ''Commissioner'', the commissioner of revenue. [There is no paragraph (b).] (c) ''Special fuels'' shall mean and include all combust…
Mass. Gen. Laws ch. 64E, § 10 Purchaser required to bear tax burden; penalty
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Section 10. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering special fuels for sale shall sell, advertise or offer for sale said special fuels separately from the tax imposed by this chapter. For any v…
Mass. Gen. Laws ch. 64E, § 11 Penalty for violations
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Section 11. Any person who violates any provision of this chapter, for which a penalty is not otherwise provided, shall be punished by a fine of not more than one thousand dollars or by imprisonment for one year, or both.
Mass. Gen. Laws ch. 64E, § 12 Actions to restrain collection on sales exempted under federal law
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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…

Mass. Gen. Laws ch. 64E, § 13 Disposition of funds received

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Section 13. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes.

Mass. Gen. Laws ch. 64E, § 14 Change of status of licensee; notice

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Section 14. Whenever any licensee ceases to be a supplier or user-seller within the commonwealth by reason of the discontinuance, sale or transfer of the business of such licensee, he shall give notice thereof in writing to the commissioner. Such notice shall contain the date of …

Mass. Gen. Laws ch. 64E, § 15 Penalties for sale or acquisition of unlicensed fuels

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Section 15. Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter special fuels upon which the tax due hereunder has not been paid, knowing, or who reasonably should know, that such special fuel is to be used or sold for th…

Mass. Gen. Laws ch. 64E, § 2 Licenses; prohibited acts; penalty; lists of licensees

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Section 2. The commissioner may grant licenses to persons as user-sellers, suppliers, or users of special fuels in accordance with section sixty-seven of chapter sixty-two C. No person other than a licensed supplier shall maintain storage facilities for special fuels and dispense…

Mass. Gen. Laws ch. 64E, § 3 Records and written statements

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Section 3. Each licensee shall keep a complete and accurate record of all purchases, sales and use of special fuels, including the name and address of the person accepting delivery of said special fuels to be used in a vehicle for the propulsion over the highways, its place and d…

Mass. Gen. Laws ch. 64E, § 4 Payments; tax rate

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Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee other than a user shall pay to the commissioner an excise at the tax per gallon determined by the commissioner under chapter sixty-four A upon each gallon of special fuels…

Mass. Gen. Laws ch. 64E, § 5 Reimbursement of excise paid; procedure, etc.

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Section 5. Any person who shall buy any special fuels on which an excise has been paid or is chargeable under this chapter, and shall consume the same in any manner except in the operation of motor vehicles upon or over highways, whether or not such vehicles are registered under …

Mass. Gen. Laws ch. 64E, § 9 Foreign and interstate commerce

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Section 9. 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.