Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64E, § 10
Purchaser required to bear tax burden; penalty
Official textmalegislature.gov
Section 10. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering special fuels for sale shall sell, advertise or offer for sale said special fuels 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 for such time as said commissioner deems proper.
Source: view the official text
In this chapter (14 sections)
- 64E-1 · Definitions
- 64E-2 · Licenses; prohibited acts; penalty; lists of licensees
- 64E-3 · Records and written statements
- 64E-4 · Payments; tax rate
- 64E-5 · Reimbursement of excise paid; procedure, etc.
- 64E-6-to-8 · Repealed, 1976, 415, Sec. 109
- 64E-9 · Foreign and interstate commerce
- 64E-10 · Purchaser required to bear tax burden; penalty
- 64E-11 · Penalty for violations
- 64E-12 · Actions to restrain collection on sales exempted under federal…
- 64E-13 · Disposition of funds received
- 64E-14 · Change of status of licensee; notice
- 64E-15 · Penalties for sale or acquisition of unlicensed fuels
- 64E-16 · Repealed, 1976, 415, Sec. 109