830 CMR 64E.00: TAXATION OF SPECIAL FUELS USED IN THE PROPULSION OF MOTOR VEHCILES
830 CMR 64E.00 is hereby repealed and replaced with the following:
830 CMR 64E.4.1: Payment of Tax
(1) General. At the time of filing a return required by M.G.L. c. 62C, ยง 16(e), every supplier and user-seller shall pay to the Commissioner an excise on each taxable gallon of special fuels, including liquified gas, both as defined in M.G.L. c. 64E, sold or used by him in the Commonwealth during the calendar month covered by the return. The excise on special fuels other than liquified gas shall be equal to ten per cent of the average wholesale selling price per gallon, as determined by the Commissioner, of fuel as defined in M.G.L. c. 64A. The excise on liquified gas shall be equal to ten per cent of the average wholesale selling price per gallon of liquified gas as determined by the Commissioner.
(2) Determination of Average Wholesale Selling Price. For each calendar quarter, the Commissioner shall determine the average wholesale selling price of a gallon of fuel ( see 830 CMR 64A.4.1) and a gallon of liquified gas for purposes of computing the amount of tax, on the basis of sales data accumulated for the preceding quarter.
The rate of tax per gallon of special fuels other than liquified gas for each calendar quarter shall be the rate of tax, as determined by the Commissioner, per gallon of fuel, as defined in M.G.L. c. 64A, for that calendar quarter. The rate of tax per gallon of liquified gas for each calendar quarter shall be the rate of tax, as determined by the Commissioner, per gallon of liquified gas, as defined in M.G.L. c. 64E, for that calendar quarter. Federal and state taxes will not be taken into account in determining the average wholesale selling prices, but the cost of transporting fuel to purchasers, and any amounts for which credit is given to purchasers, will be included.
On or before the last day of March, June, September and December, the Commissioner shall announce the determination of the average wholesale selling prices of a gallon of fuel and a gallon of liquified gas, rounded to the nearest whole cent, and the resulting taxes per gallon of special fuels other than liquified gas and per gallon of liquified gas, rounded to the nearest one-tenth of a cent, for the next succeeding calendar quarter.
Suppliers and user-sellers shall furnish with their monthly returns the following information:
(a) taxable gallonage sold or used for the month by type of fuel;
(b) gross receipts by type of fuel from the taxable gallonage reported; and
(c) such other information as the Commissioner may deem necessary.
REGULATORY HISTORY
830 CMR 64E.4.1: Payment of Tax (old number 64E.02)
Emergency Regulation: 7/30/80
Date of Promulgation: 10/2/80
Amended: 9/2/82