Taxation of Sales of Gasoline

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Taxation of Sales of Gasoline

Checkout our iOS App for a better way to browser and research.

Section
1

Definitions

Section
1a

Reduction of Tax per Gallon on Fuel Containing Eligible Cellulosic Biofuel; Determination of Amount of Reduction

Section
2

Licenses

Section
3

Record of Sales

Section
3a

Determination of Average Price of Fuel and Tax per Gallon; Notice

Section
4

Monthly Returns and Payment of Excise; Tax Rate

Section
4a

To 4e - Repealed, 1956, 619, Sec. 5

Section
5

6 - Repealed, 1976, 415, Sec. 106

Section
7

Reimbursement for Non-Highway Users of Gasoline

Section
7a

Reimbursement to Farm Users of Gasoline

Section
8

Application of Chapter to Interstate and Foreign Commerce

Section
8a

Regulation of Tax Free Sales

Section
9

Purchaser to Bear Tax; Sales Separate From Tax; Penalty

Section
10

Repealed, 1976, 415, Sec. 106

Section
11

General Penalties

Section
12

Sales Exempted by Federal Law; Restraining Collection of Excise

Section
13

Disposition of Moneys Received