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The 191st General Court of the Commonwealth of Massachusetts

AN ACT REPEAL OF 2013 GAS TAX INDEXING

     Be it enacted by the People, and by their authority, as follows:
     
SECTION 1.  Section 1 of chapter 64A of the General Laws is hereby amended by striking out, in the definition of “tax per gallon”, the following words:- , “adjusted at the beginning of each calendar year, by the percentage, if any, by which the Consumer Price Index for the preceding year exceeds the Consumer Price Index for the calendar year that ends before such preceding year; provided, that the Consumer Price Index for any calendar year shall be as defined in section 1 of the Internal Revenue Code pursuant to 26 U.S.C. section 1; provided further, that the tax shall not be less than 21.5 cents per gallon.”
     SECTION 2.  The provisions of this law are severable, and if any clause, sentence, paragraph or section of this measure, or an application thereof, shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof but shall be confined in its operation to the clause, sentence, paragraph, section or application adjudged invalid. Effective January 1, 2015.

ELECTION, NOVEMBER 2014.