§ 1 Definitions
§ 2 Licenses for user-sellers or suppliers; storage facilities; sale or delivery
§ 3 Records; statements with consignment or delivery
§ 4 Payment of tax
§ 5 Reimbursement for consumption except in operation of aircraft
§ 6 Tax borne by purchaser
§ 7 Penalty for violation of chapter
§ 8 Notice of discontinuance as licensee
§ 9 Liability for taxes
§ 10 Application of chapter to foreign or interstate commerce
§ 11 Jurisdiction to restrain collection
§ 12 Disposition of moneys received
§ 13 Acceptance by cities
§ 14 Reserve to provide for extraordinary and unseen expenditures
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Terms Used In Massachusetts General Laws > Chapter 64J - Taxation of Fuels Used in the Propulsion of Aircraft

  • 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
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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.