GENERAL LAWS OF MASSACHUSETTS

CHAPTER 64A. TAXATION OF SALES OF GASOLINE.

Chapter 64A, Section 1. Definitions.

Chapter 64A, Section 2. Licenses.

Chapter 64A, Section 3. Record of sales.

Chapter 64A, Section 3A. Determination of average price of fuel and tax per gallon; notice.

Chapter 64A, Section 4. Monthly returns and payment of excise; tax rate.

Chapter 64A, Section 4A--4E. Repealed, 1956, 619, Sec. 5.

Chapter 64A, Section 5, 6. Repealed, 1976, 415, Sec. 106.

Chapter 64A, Section 7. Reimbursement for non-highway users of gasoline.

Chapter 64A, Section 7A. Reimbursement to farm users of gasoline.

Chapter 64A, Section 8. Application of chapter to interstate and foreign commerce.

Chapter 64A, Section 8A. Regulation of tax free sales.

Chapter 64A, Section 9. Purchaser to bear tax; sales separate from tax; penalty.

Chapter 64A, Section 10. Repealed, 1976, 415, Sec. 106.

Chapter 64A, Section 11. General penalties.

Chapter 64A, Section 12. Sales exempted by federal law; restraining collection of excise.

Chapter 64A, Section 13. Disposition of moneys received.


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