Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64A, § 9
Purchaser to bear tax; sales separate from tax; penalty
Official textmalegislature.gov
Section 9. Except as otherwise provided in section seven, the tax in every instance shall be borne by the purchaser, and no person offering fuel for sale shall sell, advertise or offer for sale said fuel separately from the tax imposed by this chapter. For any violation of this section, the license to keep and sell crude petroleum or any of its products, issued by the licensing authority under chapter one hundred and forty-eight, shall be suspended by the said authority on request of the commissioner of revenue for such time as said commissioner deems proper.
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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- 64A-4A-to-4E · Repealed, 1956, 619, Sec. 5
- 64A-5-6 · Repealed, 1976, 415, Sec. 106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- 64A-10 · Repealed, 1976, 415, Sec. 106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