reglab/housing_qa huggingface dataset:
MA Gen L ch 64i § 11 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 11 - Classified Permits Establishing Percentage of Exempt Sales

Section 11. Upon application of a vendor, the commissioner may issue a classified permit establishing such vendor's percentage of exempt sales. Such classified permits may be amended or revoked as to classification whenever the commissioner shall determine that the percentage of exempt sales is inaccurate or that such classification is not appropriate.
MA Gen L ch 64i § 17 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 17 - Liability for Failure to Pay Tax

Section 17. A person who fails to pay to the commissioner any sums required by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''person'', as used in this section, includes an officer or employee of a corporation, or a member or employee of a partnership or limited liability company, who as such officer, employee or member is under a duty to pay over the taxes imposed by this chapter. A person shall not be personally or individually liable for uncollected use tax due from a corporation, partnership, or limited liability company on its purchases of tangible personal property purchased for use of the corporation, partnership or limited liability company unless the person's failure to pay the tax was willful or unless the person made personal use of the property subject to tax.
MA Gen L ch 64i § 24 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 24 - Advertisement That Vendor Will Assume or Absorb Tax

Section 24. It shall be unlawful for any vendor to advertise or hold out or state to the public or any customer, directly or indirectly, that the tax, or any part thereof, will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property or services sold or, if added, it or any part thereof will be refunded. Whoever violates any provision of this section shall be punished by a fine of not more than one hundred dollars for each offense.
MA Gen L ch 64i § 26 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 26 - Motor Vehicles; Presumption of Transfer for Storage, Use or Consumption; Prerequisite for Registration; Revocation of Certificate for Failure of Payment by Check

Section 26. For the purposes of this chapter, every transfer of the registration of a motor vehicle or trailer, as defined in section one of chapter ninety, shall be presumed to be for storage, use or other consumption in the commonwealth. Upon the return of the certificate of registration, as required by section two of said chapter ninety, the registrar of motor vehicles shall forthwith inform the commissioner of the date of transfer and the names and addresses of the former and new owners.  No certificate of registration shall be issued by the registrar of motor vehicles to the new owner until such new owner shall furnish evidence, on such forms as shall be prescribed by the commissioner and the registrar of motor vehicles, that any tax due under the provisions of this chapter has been paid in accordance with regulations of the commissioner.  If payment of any such tax due is made by check and said check is not duly paid, the registrar of motor vehicles may, after hearing, revoke the certificate of registration.
MA Gen L ch 64i § 26a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 26a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment

Section 26A. The director of the division of motorboats shall not issue a certificate of number for a motorboat under section three of chapter ninety B and the aeronautics division shall not register a federal certificate for an aircraft under section forty-nine of chapter ninety, except in the case of a renewal by the same owner, until the owner shall furnish evidence, on such forms as shall be prescribed by the commissioner, that any tax due under the provisions of this chapter has been paid or that no such tax is due.
MA Gen L ch 64i § 27 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 27 - Trade-in of Motor Vehicles or Trailers; Use Tax

Section 27. Where a trade-in of a motor vehicle or trailer is received by a dealer in such vehicles holding a valid vendor's registration, upon the sale of another motor vehicle or trailer to a consumer or user, the tax shall be imposed only on the difference between the sales price of the motor vehicle or trailer purchased and the amount allowed on the motor vehicle or trailer traded in on such purchase. When any such motor vehicle or trailer traded in is subsequently sold to a consumer or user, the tax provided for in this chapter shall apply. For the purposes of this section, the term ''motor vehicle'' shall mean a self-propelled vehicle designed for use and used primarily upon the highway. The term ''motor vehicle'' shall also mean a ''snow vehicle'' and a ''recreation vehicle'' as defined in section 20 of chapter 90B.
MA Gen L ch 64i § 31a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 31a - Bond or Deposit; Non-Resident Contractors; Definition

Section 31A. (a) Where a nonresident contractor enters into a contract with a person pursuant to which or in the carrying out of which tangible personal property will be consumed or used within the commonwealth, the nonresident contractor shall deposit with the commissioner a sum equivalent to 6.25 per cent of the total amount to be paid under the contract, or shall furnish the commissioner with a guarantee bond satisfactory to the commissioner in a sum equivalent to 6.25 per cent of such total amount, to secure payment of the tax payable relative to tangible personal property consumed or used pursuant to or in the carrying out of the contract and shall obtain a certificate in duplicate from the commissioner that the requirements of this subsection have been met.  (b) Any person dealing with a nonresident contractor without first obtaining the duplicate copy of the certificate from the commissioner as required in subsection (a) shall deduct 6.25 per cent of all amounts payable to the nonresident contractor and pay it over to the commissioner on behalf of or as agent for the nonresident contractor, or shall furnish the commissioner with a guarantee bond satisfactory to the commissioner in a sum equivalent to 6.25 per cent of such total amount, to secure payment of the tax payable relative to tangible personal property consumed or used pursuant to or in the carrying out of the contract.  (c) A person dealing with a nonresident contractor fails to comply with subsection (b), shall be personally liable for payment of the tax imposed by this chapter relative to tangible personal property consumed or used pursuant to or in the carrying out of the contract.  As used in this section ''contractor'' shall mean any person engaged in the construction, reconstruction, alteration, remodeling or repair of real property.
MA Gen L ch 64i § 33 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 33 - Service of Process; Nonresident Vendors

Section 33. Any person not a resident of the commonwealth who engages in business in the commonwealth, as defined in section one, shall, as a condition precedent to engaging in business in the commonwealth and by so engaging in business in the commonwealth, be deemed thereby to appoint the secretary of the commonwealth his agent for the service of process in any judicial proceeding under this chapter. Such process shall be served by leaving a copy of the process in the hands of the secretary of the commonwealth or a deputy or in the office of said secretary. Such service shall be sufficient service upon the person; provided, that notice of such service and a copy of the process is, at least fifteen days before the return day of such process, sent by registered mail to such person's last known address, and that the sender's registered mail receipt and the commissioner's affidavit of compliance with this section are appended to the process and filed in the action or proceeding on or before the return day of the process or within such further time as the court may allow. The court in which the action or proceeding is pending may order such continuances as may be necessary to afford the defendant reasonable opportunity to defend the action. Service of process in the foregoing manner shall be of the same force and validity as if served upon the taxpayer personally within the commonwealth.
MA Gen L ch 64i § 34 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 34 - Claims for Reimbursement on Worthless Accounts

Section 34. Any vendor who has paid to the commissioner an excise under this chapter upon a sale for which credit is given to the purchaser and such account is later determined to be worthless shall be entitled to reimbursement without interest of the excise paid to the commissioner on such worthless account. Such claims for reimbursement, covering the amount of the excise paid on accounts determined to be worthless in the vendor's prior fiscal year, shall be filed on or before the due date, including extensions, of the federal income tax return or annual federal filing in the case of an exempt organization for such prior fiscal year. Any vendor who shall recover, in whole or in part, upon an account previously determined to be worthless for which reimbursement had been received, shall report and include the same in his return for the period during which the recovery occurred. For the purposes of this section, a vendor shall include a person who has made a prepayment of tax under section 3A of chapter 64H.
MA Gen L ch 64j § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 2 - Licenses for User-Sellers or Suppliers; Storage Facilities; Sale or Delivery

Section 2. The commissioner may grant licenses to persons as user-sellers or suppliers of aircraft fuel in accordance with section sixty-seven of chapter sixty-two C.  No person other than a licensed supplier shall maintain storage facilities for aircraft fuel and dispense aircraft fuel therefrom into any fuel tank attached to an aircraft unless such person is the holder of an uncancelled license as a user-seller issued by the commissioner.  No person shall sell or deliver aircraft fuel within this commonwealth to a licensed user-seller unless such person is the holder of an uncancelled license as a supplier issued by the commissioner.
MA Gen L ch 64j § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 3 - Records; Statements With Consignment or Delivery

Section 3. Each licensee shall keep a complete and accurate record of all purchases, sales and use of aircraft fuel, including the name and address of the person accepting delivery of said aircraft fuel to be used in an aircraft in the commonwealth, its place and date of delivery, the gross sales price or cost and the number of gallons of aircraft fuel purchased, sold and used and the complete and accurate record of the number of gallons imported, produced, refined, manufactured or compounded and the date of the importation, production, refining, manufacturing or compounding.  Every licensee shall also present with every consignment of aircraft fuel or delivery of the same to any person other than himself a written statement containing the date of the sale or use within the commonwealth, the date of delivery, the name of the person making the delivery and the name of the person receiving the same, the gross sales price and the number of gallons of aircraft fuel delivered and shall retain a duplicate of each such statement. In the case of use of aircraft fuel by the licensee himself, he shall keep an accurate record of all the deliveries received by him and the names and addresses of the persons from whom he received the same, giving the dates of deliveries, the cost of the aircraft fuel delivered and the number of gallons of such fuel involved in each delivery. Such records and written statements shall be in such form as the commissioner shall prescribe and shall be preserved by said licensees for a period of three years and shall be offered for inspection at any time upon oral or written demand by the commissioner or his duly authorized agent.
MA Gen L ch 64j § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 4 - Payment of Tax

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.
MA Gen L ch 64j § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 5 - Reimbursement for Consumption Except in Operation of Aircraft

Section 5. Any person who shall buy any aircraft fuel on which an excise has been paid or is chargeable under this chapter, and shall consume the same in any manner except in the operation of an aircraft, shall be reimbursed the amount of said excise in the manner and subject to the conditions hereinafter set forth. All claims for reimbursement shall be for not less than one dollar, shall be made by affidavit in such form and containing such information as the commissioner shall prescribe, and shall be accompanied by original invoices or sales receipts of aircraft fuel. The commissioner may require such further information as he shall deem necessary for the determination of such claims, and shall transmit all claims approved by him to the comptroller for certification; and the amount approved by the commissioner and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter, without specific appropriation.
MA Gen L ch 64j § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 6 - Tax Borne by Purchaser

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.
MA Gen L ch 64j § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 7 - Penalty for Violation of Chapter

Section 7. Any person who violates any provision of this chapter for which a penalty is not otherwise provided shall be punished by a fine of not more than one thousand dollars or by imprisonment for one year, or both such fine and imprisonment.
MA Gen L ch 64j § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 8 - Notice of Discontinuance as Licensee

Section 8. Whenever any licensee ceases to be a supplier or user-seller within the commonwealth by reason of the discontinuance, sale or transfer of the business of such licensee, he shall give notice thereof in writing to the commissioner. Such notice shall contain the date of discontinuance, and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee thereof. All taxes, penalties and interest due and payable under this chapter and current taxes shall, notwithstanding such provisions, become due and payable concurrently with such discontinuance, sale or transfer, and any such licensee shall make a return and pay all such taxes, interest and penalties, and shall surrender to the commissioner his license.  Unless such notice is given to the commissioner, the purchaser or transferee shall be liable to the commonwealth for the amount of all taxes, penalties and interest accrued under this chapter on the date of such sale or transfer against any such licensee, but only to the extent of the value of the property thereby acquired from such licensee.
MA Gen L ch 64j § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 9 - Liability for Taxes

Section 9. Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter aircraft fuel upon which the tax due hereunder has not been paid, knowing, or who reasonably should know, that such aircraft fuel is to be used or sold for the purpose of propelling aircraft, shall be liable for the tax imposed by this chapter.  Any user who shall acquire aircraft fuel in the commonwealth for the purpose of propelling aircraft owned or leased by him upon which aircraft fuel the tax due hereunder has not been paid shall be liable for the tax imposed by this chapter, and the commissioner may collect said tax either from the seller thereof or from said user of aircraft fuel.
MA Gen L ch 64j § 10 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 10 - Application of Chapter to Foreign or Interstate Commerce

Section 10. No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may be permitted under the provisions of the constitution and laws of the United States.
MA Gen L ch 64j § 11 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 11 - Jurisdiction to Restrain Collection

Section 11. The supreme judicial or the superior court shall have jurisdiction to restrain the collection, upon any sale exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The complaint shall be brought against the commissioner, whether the question of the collection of the excise is in the hands of the attorney general or pending before the appellate tax board or is still in the hands of the commissioner.
MA Gen L ch 64j § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 12 - Disposition of Moneys Received

Section 12. All sums received under this chapter as excise, penalties or forfeitures, interest, costs of suit and fines shall be paid to the commissioner at the time required for filing required by section sixteen of chapter sixty-two C, and shall at least quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to each city or town that has adopted the provisions of this chapter in accordance with section thirteen in proportion to the amount of such sums received from the sale or use of aircraft fuel in each such city or town.  Notwithstanding the provisions of this section and the provisions of section twenty-seven C of chapter twenty-nine, the sums distributed, credited, and paid to each of the towns of Bedford, Concord, Lexington, and Lincoln in which the provisions of this chapter are in effect shall be equal to the total of such sums received from the sale or use of aircraft fuel at the Lawrence G. Hanscom Field divided by the number of said towns in which the provisions of this chapter are in effect.  Upon a vote of the town meeting in each of the towns of Bedford, Concord, Lexington, and Lincoln in which the provisions of this chapter are in effect, said towns may designate all or a portion of the sums received from the sale of aircraft fuel for the purposes of funding certain planning activities of the four-town regional group known as Hanscom Area Towns II.
MA Gen L ch 64j § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 13 - Acceptance by Cities

Section 13. The provisions of this chapter relative to the imposition, payment, collection and distribution of an excise on the sale or use of aircraft fuel shall apply after acceptance by a city or town: (i) in which an airport is located if accepted and in effect before December 31, 1987; and (ii) that owns an airport, wherever located. The provisions of this chapter shall take effect on the first day of the calendar quarter following thirty days after such acceptance, or on the first day of such later calendar quarter as the city or town may designate. A city or town in which an airport it does not own is located and in which this chapter took effect after December 30, 1987 shall be deemed to have revoked its acceptance as of December 31, 2015.