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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • 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Section 7 to 9 - Repealed, 1976, 415, Sec. 110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Section 11 - Repealed, 1976, 415, Sec. 110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Section 16 - Repealed, 1976, 415, Sec. 110