Chapter 64F

Section 14. 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.

Section 15. Whenever any licensee ceases to be a motor carrier 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 discontinuance, and, in the event …

Section 2. No person subject to the excise imposed by section three shall act as a motor carrier unless such person is the holder of an uncancelled motor carrier license issued by the commissioner pursuant to section sixty-seven of chapter sixty-two C.

Section 3. Any person who, having acquired fuel or special fuels outside the commonwealth, shall use the same for the propulsion of motor vehicles upon or over the highways of the commonwealth, or who has in his possession fuel or special fuels so acquired for such use, including…

Section 4. Every person regularly or habitually operating motor vehicles upon the highways of any other state or states and using therein fuel or special fuels purchased or acquired in this commonwealth may, within two years of the date when the fuel or special fuels were purchas…

Section 5. The commissioner may enter into reciprocal agreements with appropriate officials of any other state under which he may waive all or any part of the requirements imposed by this chapter and fuel or special fuel licensing requirements imposed by chapter sixty-two C upon …

Section 5A. The commissioner is authorized to enter into the International Fuel Tax Agreement with appropriate officials of other states, including the provinces of Canada and the states of Mexico. Said agreement may provide that certain interstate motor carriers will file return…

Section 6. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner the excise due at the tax per gallon determined by the commissioner under chapter sixty-four A on each gallon of fuel and special fuels used …