Chapter 64J

Section 1. As used in this chapter, the following words shall, unless the context otherwise requires, have the following meanings:— (a) ''Aircraft'', any machine or device, including airplanes and helicopters, capable of atmospheric flight. (b) ''Aircraft fuel'', all combustible …

Section 10. 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 11. The supreme judicial or the superior court shall have jurisdiction 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 complaint shall be brought against the commissioner, whe…

Section 12. All sums received under this chapter as excise, penalties or forfeitures, interest, costs of suit and fines shall be paid to the commissioner at the time required for filing required by section sixteen of chapter sixty-two C, and shall at least quarterly, be distribut…

Section 13. The provisions of this chapter relative to the imposition, payment, collection and distribution of an excise on the sale or use of aircraft fuel shall apply after acceptance by a city or town: (i) in which an airport is located if accepted and in effect before Decembe…

Section 14. Any city or town accepting the provisions of this chapter pursuant to section thirteen shall also establish a reserve to provide for extraordinary and unforeseen expenditures. Prior to the date when the tax rate for a fiscal year is fixed each city or town shall inclu…

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

Section 3. Each licensee shall keep a complete and accurate record of all purchases, sales and use of aircraft fuel, including the name and address of the person accepting delivery of said aircraft fuel to be used in an aircraft in the commonwealth, its place and date of delivery…

Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of aircraft fuel sold or used by him in or due to any city or…

Section 5. Any person who shall buy any aircraft fuel 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 an aircraft, shall be reimbursed the amount of said excise in the manner and subject to …

Section 6. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering aircraft fuel for sale shall sell, advertise or offer for sale said aircraft fuel separately from the tax imposed by this chapter. For any vi…

Section 7. 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 such fine and imprisonment.

Section 8. 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 d…

Section 9. Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter aircraft fuel upon which the tax due hereunder has not been paid, knowing, or who reasonably should know, that such aircraft fuel is to be used or sold for th…