SENATE DOCKET, NO. 1678        FILED ON: 1/20/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1620

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Richard J. Ross

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act establishing a municipal gas tax exemption.

_______________

PETITION OF:

 

Name:

District/Address:

 

Richard J. Ross

Norfolk, Bristol and Middlesex

 

Steven S. Howitt

4th Bristol

1/24/2017

Ryan C. Fattman

Worcester and Norfolk

2/2/2017

Bruce E. Tarr

First Essex and Middlesex

2/14/2017


SENATE DOCKET, NO. 1678        FILED ON: 1/20/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1620

By Mr. Ross, a petition (accompanied by bill, Senate, No. 1620) of Richard J. Ross, Steven S. Howitt, Ryan C. Fattman and Bruce E. Tarr for legislation to establish a municipal gas tax exemption.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1549 OF 2015-2016.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act establishing a municipal gas tax exemption.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Chapter 64A, as appearing in the 2014 Official Edition, is hereby amended by inserting after section 7A the following section:-

Section 7B. Any municipality of the commonwealth that buys any fuel on which an excise tax has been paid under chapter 64A and, which fuel has been purchased for its municipal consumption and use, shall be reimbursed the amount of such excise tax paid in the manner and subject to the conditions herein provided. All claims for reimbursement shall be filed with the commissioner of revenue and shall be made in such form and containing such information, and accompanied with supporting documentation, as the commissioner of revenue shall prescribe. The commissioner of revenue shall establish a quarterly calendar year schedule for the submission of claims by municipalities for reimbursement of such paid fuel excise taxes.  No reimbursement for such excise tax paid shall be made for any claim submitted after 6 months from the date of the purchase of such fuel.  The commissioner of revenue shall transmit all claims approved by him to the comptroller for certification, and the amount so approved and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter 64A, without specific appropriation. No claim for reimbursement for said excise tax shall be made by a municipality under sections 7 and 7A of chapter 64A, for fuel purchased during said period, to which a municipality is entitled to claim a reimbursement under this section.

SECTION 2. Section 13 of Chapter 64A of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out the words "seven and seven A" in line 3, and inserting in place thereof, the following words:- "seven, seven A and seven B".