Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64J, § 2
Licenses for user-sellers or suppliers; storage facilities; sale or delivery
Section 2. The commissioner may grant licenses to persons as user-sellers or suppliers of aircraft fuel in accordance with section sixty-seven of chapter sixty-two C.
No person other than a licensed supplier shall maintain storage facilities for aircraft fuel and dispense aircraft fuel therefrom into any fuel tank attached to an aircraft unless such person is the holder of an uncancelled license as a user-seller issued by the commissioner.
No person shall sell or deliver aircraft fuel within this commonwealth to a licensed user-seller unless such person is the holder of an uncancelled license as a supplier issued by the commissioner.
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In this chapter (14 sections)
- 64J-1 · Definitions
- 64J-2 · Licenses for user-sellers or suppliers; storage facilities;…
- 64J-3 · Records; statements with consignment or delivery
- 64J-4 · Payment of tax
- 64J-5 · Reimbursement for consumption except in operation of aircraft
- 64J-6 · Tax borne by purchaser
- 64J-7 · Penalty for violation of chapter
- 64J-8 · Notice of discontinuance as licensee
- 64J-9 · Liability for taxes
- 64J-10 · Application of chapter to foreign or interstate commerce
- 64J-11 · Jurisdiction to restrain collection
- 64J-12 · Disposition of moneys received
- 64J-13 · Acceptance by cities
- 64J-14 · Reserve to provide for extraordinary and unseen expenditures