HOUSE DOCKET, NO. FILED ON: 7/12/2013
HOUSE . . . . . . . . . . . . . . . No. 3565
In the Year Two Thousand Thirteen
An Act relative to the taxation of carbon-based fuels.
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to forthwith review certain tax laws and regulations, therefore, it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
The commissioner of revenue, in consultation with the commissioner of energy resources, shall file a report not later than December 1, 2013, regarding any statutory, regulatory and administrative changes, arrangements and calculations that may be required if the commonwealth’s taxation of sales of gasoline is broadened to include taxation of sales of all carbon-based fuels. The report shall be filed with the joint committee on revenue, the joint committee on environment, natural resources and agriculture and the house and senate committees on ways and means.