Massachusetts § 9 Purchaser to bear tax; sales separate from tax; penalty

Massachusetts Statutes

§ 9 — Purchaser to bear tax; sales separate from tax; penalty

Massachusetts § 9

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 64ATAXATION OF SALES OF GASOLINE

This text of Massachusetts § 9 (Purchaser to bear tax; sales separate from tax; penalty) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 64A, § 9 (2026).

Text

Section 9. Except as otherwise provided in section seven, the tax in every instance shall be borne by the purchaser, and no person offering fuel for sale shall sell, advertise or offer for sale said fuel separately from the tax imposed by this chapter. For any violation of this section, the license to keep and sell crude petroleum or any of its products, issued by the licensing authority under chapter one hundred and forty-eight, shall be suspended by the said authority on request of the commissioner of revenue for such time as said commissioner deems proper.

Free access — add to your briefcase to read the full text and ask questions with AI

Section 9. Except as otherwise provided in section seven, the tax in every instance shall be borne by the purchaser, and no person offering fuel for sale shall sell, advertise or offer for sale said fuel separately from the tax imposed by this chapter. For any violation of this section, the license to keep and sell crude petroleum or any of its products, issued by the licensing authority under chapter one hundred and forty-eight, shall be suspended by the said authority on request of the commissioner of revenue for such time as said commissioner deems proper.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Massachusetts § 9, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64A/9.