Taxation of Fuels Used in the Propulsion of Aircraft

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Taxation of Fuels Used in the Propulsion of Aircraft

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Section
1

Definitions

Section
2

Licenses for User-Sellers or Suppliers; Storage Facilities; Sale or Delivery

Section
3

Records; Statements With Consignment or Delivery

Section
4

Payment of Tax

Section
5

Reimbursement for Consumption Except in Operation of Aircraft

Section
6

Tax Borne by Purchaser

Section
7

Penalty for Violation of Chapter

Section
8

Notice of Discontinuance as Licensee

Section
9

Liability for Taxes

Section
10

Application of Chapter to Foreign or Interstate Commerce

Section
11

Jurisdiction to Restrain Collection

Section
12

Disposition of Moneys Received

Section
13

Acceptance by Cities

Section
14

Reserve to Provide for Extraordinary and Unseen Expenditures