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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 64E TAXATION OF SPECIAL FUELS USED IN THE PROPULSION
    OF MOTOR VEHICLES
  • Section 2 Licenses; prohibited acts; penalty; lists of licensees

Section 2. The commissioner may grant licenses to persons as user-sellers, suppliers, or users of special fuels in accordance with section sixty-seven of chapter sixty-two C.

No person other than a licensed supplier shall maintain storage facilities for special fuels and dispense special fuels therefrom into any fuel tank attached to a motor vehicle unless such person is the holder of an uncancelled license as a user-seller issued by the commissioner.

No person shall sell or deliver special fuels within this commonwealth to a licensed user-seller unless such person is the holder of an uncancelled license as a supplier issued by the commissioner.

No person owning or leasing a motor vehicle propelled by special fuels shall use the highways of this commonwealth with said motor vehicle unless such person is the holder of an uncancelled license as a user of special fuels issued by the commissioner for each such motor vehicle. The provisions of this paragraph shall not apply to noncommercial passenger vehicles having a fuel tank capacity of not more than twenty-five gallons, self-propelled campers or auto homes used exclusively for noncommercial purposes. Whoever violates the provisions of this paragraph shall be punished by a fine of not more than one hundred dollars. Any person charged with such a violation may, in writing without his presence in court, waive his right to trial, plead guilty and pay the maximum statutory penalty. Such waiver of the right to trial and plea of guilty shall be made on a form approved by the administrative justice of the district court department and shall be provided to each defendant by the appropriate division of the court department at the same time and in the same manner as the issuance of any summons. Any person who desires to waive his right to trial and to plead guilty without his appearance in court shall return such written waiver and plea together with payment of the maximum statutory penalty before the return day of such summons.

The commissioner shall furnish each licensed supplier with a list of the names and business addresses of licensed user-sellers at the beginning of each calendar year and shall thereafter, during such year, supplement such list at least quarterly.

The commissioner as a condition of issuing any license under this section may require that the applicant state, under the penalties of perjury, that he will purchase special fuels or accept delivery of special fuels only from a person licensed under this chapter.