§ 1 Definitions
§ 1A Reduction of tax per gallon on fuel containing eligible cellulosic biofuel; determination of amount of reduction
§ 2 Licenses
§ 3 Record of sales
§ 3A Determination of average price of fuel and tax per gallon; notice
§ 4 Monthly returns and payment of excise; tax rate
§ 7 Reimbursement for non-highway users of gasoline
§ 7A Reimbursement to farm users of gasoline
§ 8 Application of chapter to interstate and foreign commerce
§ 8A Regulation of tax free sales
§ 9 Purchaser to bear tax; sales separate from tax; penalty
§ 11 General penalties
§ 12 Sales exempted by federal law; restraining collection of excise
§ 13 Disposition of moneys received
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Terms Used In Massachusetts General Laws > Chapter 64A - Taxation of Sales of Gasoline

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.