Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64A, § 13
Disposition of moneys received
Section 13. All sums received from the excise imposed on aviation fuel, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement under sections 7 and 7A, shall be credited to the Commonwealth Transportation Fund and may be used for airport development projects approved and carried out at airports and landing facilities under 49 U.S.C. App. s 2210; and all other sums received from the excise imposed in section 4, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement under said sections 7 and 7A, shall be credited as follows: (i) 99.85 per cent shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes; and (ii) 0.15 per cent shall be credited to the Inland Fisheries and Game Fund established in section 2C of chapter 131.
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In this chapter (17 sections)
- 64A-1 · Definitions
- 64A-1A · Reduction of tax per gallon on fuel containing eligible…
- 64A-2 · Licenses
- 64A-3 · Record of sales
- 64A-3A · Determination of average price of fuel and tax per gallon;…
- 64A-4 · Monthly returns and payment of excise; tax rate
- 64A-4A-to-4E · Repealed, 1956, 619, Sec. 5
- 64A-5-6 · Repealed, 1976, 415, Sec. 106
- 64A-7 · Reimbursement for non-highway users of gasoline
- 64A-7A · Reimbursement to farm users of gasoline
- 64A-8 · Application of chapter to interstate and foreign commerce
- 64A-8A · Regulation of tax free sales
- 64A-9 · Purchaser to bear tax; sales separate from tax; penalty
- 64A-10 · Repealed, 1976, 415, Sec. 106
- 64A-11 · General penalties
- 64A-12 · Sales exempted by federal law; restraining collection of excise
- 64A-13 · Disposition of moneys received