Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64F, § 6
Payments; tax rate
Official textmalegislature.gov
Section 6. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner the excise due at the tax per gallon determined by the commissioner under chapter sixty-four A on each gallon of fuel and special fuels used by him in the commonwealth during the calendar quarter or such other period covered by the return.
Source: view the official text
In this chapter (15 sections)
- 64F-1 · Definitions
- 64F-2 · Motor carrier licenses
- 64F-3 · Persons subject to tax; rate of tax; exceptions
- 64F-4 · Tax credit for fuels used in other states; conditions
- 64F-5 · Reciprocity with other states
- 64F-5A · International Fuel Tax Agreement
- 64F-6 · Payments; tax rate
- 64F-7-to-9 · Repealed, 1976, 415, Sec. 110
- 64F-10 · Interstate and foreign commerce
- 64F-11 · Repealed, 1976, 415, Sec. 110
- 64F-12 · Penalty for violations
- 64F-13 · Actions to restrain collection of levies exempted by federal…
- 64F-14 · Disposition of funds received
- 64F-15 · Change in status of licensee; notice, etc.
- 64F-16 · Repealed, 1976, 415, Sec. 110