§ 1 Definitions
§ 2 Licenses; prohibited acts; penalty; lists of licensees
§ 3 Records and written statements
§ 4 Payments; tax rate
§ 5 Reimbursement of excise paid; procedure, etc.
§ 9 Foreign and interstate commerce
§ 10 Purchaser required to bear tax burden; penalty
§ 11 Penalty for violations
§ 12 Actions to restrain collection on sales exempted under federal law
§ 13 Disposition of funds received
§ 14 Change of status of licensee; notice
§ 15 Penalties for sale or acquisition of unlicensed fuels

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Terms Used In Massachusetts General Laws > Chapter 64E - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles

  • 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
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.