Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64A, § 2
Licenses
Official textmalegislature.gov
Section 2. Any person who qualifies under paragraph (c), or paragraph (i), or paragraph (j) of section one may apply to the commissioner, in accordance with section sixty-seven of chapter sixty-two C, for a license as a distributor, as an unclassified importer, or as an unclassified exporter, as the case may be. No distributor or unclassified importer shall make any sale of fuel in the commonwealth, except a sale which is exempt under the constitution and laws of the United States, without such a license.
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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- 64A-4A-to-4E · Repealed, 1956, 619, Sec. 5
- 64A-5-6 · Repealed, 1976, 415, Sec. 106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- 64A-10 · Repealed, 1976, 415, Sec. 106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