SECTION 1. Section 5 of chapter 64E of the General Laws is hereby amended by adding at the end thereof the following: -
“Any excise or tax on motor fuel paid by a department or agency of any city or town in the Commonwealth to suppliers of motor fuels within the Commonwealth shall be reimbursed to said city or town on an annual basis. The commissioner or revenue shall promulgate rules and regulations to record and account for the total amounts of fuel purchased, means to verify said purchases and a timely method to reimburse said funds to municipalities on an annual basis through the so-called “Cherry Sheets”.”
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