§ 1 Definitions
§ 2 Motor carrier licenses
§ 3 Persons subject to tax; rate of tax; exceptions
§ 4 Tax credit for fuels used in other states; conditions
§ 5 Reciprocity with other states
§ 5A International Fuel Tax Agreement
§ 6 Payments; tax rate
§ 10 Interstate and foreign commerce
§ 12 Penalty for violations
§ 13 Actions to restrain collection of levies exempted by federal law
§ 14 Disposition of funds received
§ 15 Change in status of licensee; notice, etc.
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Massachusetts General Laws > Chapter 64F - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth

  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • 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.