Massachusetts § 6 Tax borne by purchaser

Massachusetts Statutes

§ 6 — Tax borne by purchaser

Massachusetts § 6

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 64JTAXATION OF FUELS USED IN THE PROPULSION OF AIRCRAFT

This text of Massachusetts § 6 (Tax borne by purchaser) 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. 64J, § 6 (2026).

Text

Section 6. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering aircraft fuel for sale shall sell, advertise or offer for sale said aircraft 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 for such time as said commissioner deems proper.

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Section 6. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering aircraft fuel for sale shall sell, advertise or offer for sale said aircraft 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 for such time as said commissioner deems proper.

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Massachusetts § 6, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64J/6.