SECTION 1. Notwithstanding any general or special law to the contrary, the commissioner of the department of revenue shall forgo collection of the tax per gallon as defined by section 1 of chapter 64A of the General Laws of motor vehicle fuel excise.
SECTION 2. Notwithstanding any general or special law to the contrary not more than 30 days following the resumption of the collection of the tax per gallon on motor vehicle fuel excise, the commissioner of the department of revenue shall certify to the comptroller of the commonwealth the amount of tax per gallon not collected and the comptroller shall transfer the certified amount from the general fund to the state transportation fund.
SECTION 3. SECTION 1 is repealed.
SECTION 4. SECTION 3 shall go into effect on September 5, 2022.
SECTION 5. This act shall go into effect upon passage.
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