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The 189th General Court of the Commonwealth of Massachusetts

Section 4: Payment of tax

[ Text of section effective until November 7, 2016. For text effective November 7, 2016, see below.]

  Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of aircraft fuel sold or used by him in any city or town within the commonwealth that has adopted the provisions of this chapter in accordance with section thirteen.

Chapter 64J: Section 4. Payment of tax

[ Text of section as amended by 2016, 218, Sec. 175 effective November 7, 2016. For text effective until November 7, 2016, see above.]

  Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of aircraft fuel sold or used by him in or due to any city or town within the commonwealth that has adopted the provisions of this chapter in accordance with section thirteen.