SECTION 1. Section 1 of Chapter 64A of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by striking in paragraph (1) the language: “”Tax per gallon”, shall be 21 cents per gallon” and inserting in place thereof the following: -
“Tax Per Gallon”, shall be seventy-one cents per gallon.
SECTION 2. Chapter 64A of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by inserting at the end of the following section: -
Section 13A: The sums received from the excise imposed in Section 4 which are attributable to the amount by which the Tax Per Gallon, as established in section one (l), exceeds twenty-one cents shall be credited to the Massachusetts General Fund.
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