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14 sections in this chapter.
Mass. Gen. Laws ch. 64J, § 1 Definitions
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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 …
Mass. Gen. Laws ch. 64J, § 10 Application of chapter to foreign or interstate commerce
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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.
Mass. Gen. Laws ch. 64J, § 11 Jurisdiction to restrain collection
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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…
Mass. Gen. Laws ch. 64J, § 12 Disposition of moneys received
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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…
