Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 64A, § 13

Disposition of moneys received

Official textmalegislature.gov

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)
  1. 64A-1 · Definitions
  2. 64A-1A · Reduction of tax per gallon on fuel containing eligible…
  3. 64A-2 · Licenses
  4. 64A-3 · Record of sales
  5. 64A-3A · Determination of average price of fuel and tax per gallon;…
  6. 64A-4 · Monthly returns and payment of excise; tax rate
  7. 64A-4A-to-4E · Repealed, 1956, 619, Sec. 5
  8. 64A-5-6 · Repealed, 1976, 415, Sec. 106
  9. 64A-7 · Reimbursement for non-highway users of gasoline
  10. 64A-7A · Reimbursement to farm users of gasoline
  11. 64A-8 · Application of chapter to interstate and foreign commerce
  12. 64A-8A · Regulation of tax free sales
  13. 64A-9 · Purchaser to bear tax; sales separate from tax; penalty
  14. 64A-10 · Repealed, 1976, 415, Sec. 106
  15. 64A-11 · General penalties
  16. 64A-12 · Sales exempted by federal law; restraining collection of excise
  17. 64A-13 · Disposition of moneys received
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