Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64J, § 4
Payment of tax
Official textmalegislature.gov
Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of aircraft fuel sold or used by him in or due to any city or town within the commonwealth that has adopted the provisions of this chapter in accordance with section thirteen.
Source: view the official text
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