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Chapter 64F: TAXATION OF FUEL AND SPECIAL FUELS ACQUIRED OUTSIDE AND USED WITHIN THE COMMONWEALTH
- Section 1 Definitions
- Section 2 Motor carrier licenses
- Section 3 Persons subject to tax; rate of tax; exceptions
- Section 4 Tax credit for fuels used in other states; conditions
- Section 5 Reciprocity with other states
- Section 5A International Fuel Tax Agreement
- Section 6 Payments; tax rate
- Section 7 to 9 Repealed, 1976, 415, Sec. 110
- Section 10 Interstate and foreign commerce
- Section 11 Repealed, 1976, 415, Sec. 110
- Section 12 Penalty for violations
- Section 13 Actions to restrain collection of levies exempted by federal law
- Section 14 Disposition of funds received
- Section 15 Change in status of licensee; notice, etc.
- Section 16 Repealed, 1976, 415, Sec. 110