Massachusetts Statutes
§ 10 — Purchaser required to bear tax burden; penalty
Massachusetts § 10
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 64ETAXATION OF SPECIAL FUELS USED IN THE PROPULSION OF MOTOR VEHICLES
This text of Massachusetts § 10 (Purchaser required to bear tax burden; 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. 64E, § 10 (2026).
Text
Section 10. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering special fuels for sale shall sell, advertise or offer for sale said special fuels 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 for such time as said commissioner deems proper.
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Bluebook (online)
Massachusetts § 10, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64E/10.