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U.S. State Codes
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Massachusetts
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Part I - Administration of ...
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Title IX - Taxation
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Chapter 64e - Taxation of Special Fuels Used in...
Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles
Section 1 - Definitions
Section 2 - Licenses; Prohibited Acts; Penalty; Lists of Licensees
Section 3 - Records and Written Statements
Section 4 - Payments; Tax Rate
Section 5 - Reimbursement of Excise Paid; Procedure, Etc.
Section 9 - Foreign and Interstate Commerce
Section 10 - Purchaser Required to Bear Tax Burden; Penalty
Section 11 - Penalty for Violations
Section 12 - Actions to Restrain Collection on Sales Exempted Under Federal Law
Section 13 - Disposition of Funds Received
Section 14 - Change of Status of Licensee; Notice
Section 15 - Penalties for Sale or Acquisition of Unlicensed Fuels