reglab/housing_qa huggingface dataset:
MA Gen L ch 64e § 10 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 10 - Purchaser Required to Bear Tax Burden; Penalty

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.
MA Gen L ch 64e § 11 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 11 - Penalty for Violations

Section 11. 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.
MA Gen L ch 64e § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 12 - Actions to Restrain Collection on Sales Exempted Under Federal Law

Section 12. The supreme judicial or the superior court shall have jurisdiction in equity 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 bill 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 64e § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 13 - Disposition of Funds Received

Section 13. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes.
MA Gen L ch 64e § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 14 - Change of Status of Licensee; Notice

Section 14. 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 64e § 15 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 15 - Penalties for Sale or Acquisition of Unlicensed Fuels

Section 15. Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter special fuels upon which the tax due hereunder has not been paid, knowing, or who reasonably should know, that such special fuel is to be used or sold for the purpose of propelling motor vehicles on the public highways, shall be liable for the tax imposed by this chapter.  Any user who shall acquire special fuels in the commonwealth for the purpose of propelling motor vehicles owned or leased by him on the highways of this commonwealth upon which special fuels 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 special fuels.
MA Gen L ch 64f § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 1 - Definitions

Section 1. The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:—  (a) ''Commissioner'', the commissioner of revenue.  [There is no paragraph (b).]  (c) ''Fuel'' shall mean all products commonly or commercially known or sold as gasoline (including casing-head and absorption or natural gasoline) regardless of their classification or uses; and any liquid prepared, advertised, offered for sale, or sold for use as or commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the standard method of test for distillation of gasoline, naphtha, kerosene and similar petroleum products (American Society for Testing Materials Designation D–86) show not less than ten per cent distilled (recovered) below 347° Fahrenheit (175° Centigrade) and not less than ninety-five per cent distilled (recovered) below 464° Fahrenheit (240° Centigrade); provided, that the term fuel shall not include industrial solvents or naphthas which distill, by American Society for Testing Materials Method D–86, not more than nine per cent at 176° Fahrenheit, and which have a distillation range of 150° Fahrenheit, or less, or liquefied gases which would not exist as liquids at a temperature of 60° Fahrenheit and a pressure of 14.7 pounds per square inch absolute.  (d) ''Special fuels'', shall mean and include all combustible gases and liquids, used or sold for use in an internal combustion engine or motor for the generation of power to propel motor vehicles registered for use on the public highways except such fuel as defined in paragraph (c).  (e) ''Motor carrier'' shall mean any person who regularly or habitually uses or operates motor vehicles upon the highways of this commonwealth which are propelled by fuel or special fuels purchased or acquired outside this commonwealth and is subject to the excise imposed by section three.  (f) ''Motor vehicle'' shall include any vehicle propelled by any power other than muscular, except boats, tractors used exclusively for agricultural purposes and such vehicles as run only on rails or tracks.
MA Gen L ch 64f § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 2 - Motor Carrier Licenses

Section 2. No person subject to the excise imposed by section three shall act as a motor carrier unless such person is the holder of an uncancelled motor carrier license issued by the commissioner pursuant to section sixty-seven of chapter sixty-two C.
MA Gen L ch 64f § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 3 - Persons Subject to Tax; Rate of Tax; Exceptions

Section 3. Any person who, having acquired fuel or special fuels outside the commonwealth, shall use the same for the propulsion of motor vehicles upon or over the highways of the commonwealth, or who has in his possession fuel or special fuels so acquired for such use, including persons who although not residents of the commonwealth shall regularly or habitually use and operate motor vehicles over the highways of the commonwealth, shall be subject to an excise for the privilege of using said highways at the tax per gallon determined by the commissioner under chapter sixty-four A. Any turnpike constructed by the Massachusetts Department of Transportation in accordance with chapter three hundred and fifty-four of the acts of nineteen hundred and fifty-two, as amended, shall not be considered a highway for the purposes of this chapter until such turnpike shall have become a part of the state highway system as provided in section seventeen of said chapter three hundred and fifty-four. Toll receipts given to users of said turnpike or invoices rendered to such users by the said Authority shall be accepted by the commissioner as evidence of the use on said turnpike of fuel or special fuels in the proportion of one gallon for each fifteen miles of indicated travel by passenger cars, ambulances, hearses, motorcycles and light trucks, and in the proportion of one gallon for each five miles of indicated travel by all other trucks and buses.  The provisions of this chapter shall not apply to persons who, as transients operate motor carriers into or through this commonwealth, using therein fuel or special fuels acquired outside the commonwealth, provided that such fuel or special fuels are wholly contained within the supply tanks of such vehicle, nor shall it apply to persons who, having acquired fuel or special fuels outside the commonwealth, shall transport the same into this commonwealth in the tank or tanks of a motor vehicle; provided, however, such vehicle is designed and used primarily for the non-commercial transportation of passengers.
MA Gen L ch 64f § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 4 - Tax Credit for Fuels Used in Other States; Conditions

Section 4. Every person regularly or habitually operating motor vehicles upon the highways of any other state or states and using therein fuel or special fuels purchased or acquired in this commonwealth may, within two years of the date when the fuel or special fuels were purchased or acquired, apply in writing to the commission, upon a form approved by it and containing or accompanied by such further information as it may require, for a credit or refund equal to the tax on said fuel or special fuels actually paid to the state or states in which it is used, not to exceed, however, the excise imposed by this commonwealth on the use of such fuel or special fuels. Such credit or refund may be allowed subject to subsequent verification and audit, provided, however, that the commission may require such applicant to file with it a bond, with a surety company authorized to transact business in the commonwealth as surety, in such amount as the commission may determine, to secure repayment to the commonwealth of any overpayment of such credit or refund, together with interest at the rate of eight per cent per annum from the date of such overpayment. No credit or refund shall be allowed under this section for taxes paid to any state which imposes a tax upon fuel or special fuels purchased or acquired in this commonwealth and used on the highways of such other state and which does not allow a similar credit or refund for the excise paid to this commonwealth on fuel or special fuels purchased or acquired in such other state and used on the highways of this commonwealth.
MA Gen L ch 64f § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 5 - Reciprocity With Other States

Section 5. The commissioner may enter into reciprocal agreements with appropriate officials of any other state under which he may waive all or any part of the requirements imposed by this chapter and fuel or special fuel licensing requirements imposed by chapter sixty-two C upon persons who use in the commonwealth fuel or special fuels upon which the tax and license fee has been paid to such other state, provided that the laws of such other state grant equivalent privileges with respect to fuel or special fuels used in such other state upon which a tax has been paid to this commonwealth.
MA Gen L ch 64f § 5a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 5a - International Fuel Tax Agreement

Section 5A. The commissioner is authorized to enter into the International Fuel Tax Agreement with appropriate officials of other states, including the provinces of Canada and the states of Mexico. Said agreement may provide that certain interstate motor carriers will file returns and pay motor fuel and special fuels taxes and fees on account of fuels used in member jurisdictions on a consolidated basis to a base state; that such returns, fees, and taxes will be processed, verified, and audited by the base state on behalf of the member states; and that the fees and taxes due the other member states from such base state filings and payments will be distributed to such member states as required by the terms of such agreements. Motor carriers registering, filing returns, and making payments pursuant to the provisions of the agreement shall be deemed to be in full compliance with the provisions of the chapter and related registration, filing and payment provisions of chapter sixty-two C. All payments required to be made to the commonwealth under this agreement shall be considered a tax owed to the commonwealth for the purposes of chapter sixty-two C and all revenues collected pursuant to the agreement that are due the other member states shall be retained by the commissioner until distributed to such other member states pursuant to the agreement. The commissioner may promulgate such regulations as are necessary to administer the agreement and such regulations shall have the force of law.
MA Gen L ch 64f § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 6 - Payments; Tax Rate

Section 6. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner the excise due at the tax per gallon determined by the commissioner under chapter sixty-four A on each gallon of fuel and special fuels used by him in the commonwealth during the calendar quarter or such other period covered by the return.
MA Gen L ch 64f § 10 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 10 - Interstate and Foreign 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 64f § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 12 - Penalty for Violations

Section 12. Any motor carrier who violates any provision of this chapter shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.
MA Gen L ch 64f § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 13 - Actions to Restrain Collection of Levies Exempted by Federal Law

Section 13. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any levy exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The bill 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 64f § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 14 - Disposition of Funds Received

Section 14. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes.
MA Gen L ch 64f § 15 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth|Section 15 - Change in Status of Licensee; Notice, Etc.

Section 15. Whenever any licensee ceases to be a motor carrier 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 64g § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 2 - Exempted Accommodations

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]  Section 2. This chapter shall not include: (i) lodging accommodations at a federal, state or municipal institution; (ii) lodging accommodations, including dormitories, at religious, charitable, educational and philanthropic institutions; provided, however, that the exemption allowed shall not apply to accommodations provided by any such institution at a hotel or motel generally open to the public and operated by the institution; (iii) privately-owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; (iv) religious or charitable homes for the aged, infirm, indigent or chronically ill; (v) summer camps for children up to 18 years of age or developmentally disabled individuals; provided, however, that a summer camp that offers its facilities off season to individuals 60 years of age or older for a period of not more than 30 days in a calendar year shall not lose its exemption under this section; (vi) bed and breakfast homes; (vii) lodging accommodations provided to seasonal employees by employers; (viii) alcohol and drug free housing that is certified pursuant to section 18A of chapter 17; (ix) tenancies at will or month-to-month leases; and (x) time-shares, as defined in section 2 of chapter 183B.  For the purposes of this section, ''developmentally disabled individual'' shall mean an individual who has a severe chronic disability that: (i) is attributable to a mental or physical impairment or combination of mental and physical impairments; (ii) is likely to continue indefinitely; (iii) results in substantial functional limitations in not less than 3 of the following areas of major life activity: (A) self-care; (B) receptive and expressive language; (C) learning; (D) mobility; (E) self-direction; (F) capacity for independent living; and (G) economic self-sufficiency; and (iv) reflects the individual's need for a combination and sequence of special, interdisciplinary or generic care, treatment or other services that are of lifelong or extended duration and are individually planned and coordinated.
MA Gen L ch 64g § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64g - Room Occupancy Excise|Section 3 - Imposition and Rate; Payment

[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.]  Section 3. An excise shall be imposed upon the transfer of occupancy of a room or unit in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel by an operator at the rate of 5 per cent of the total amount of rent for each such occupancy. An excise shall not be imposed if the total amount of rent is less than $15 per day or its equivalent.  The operator shall pay the excise to the commissioner at the time provided for filing the return required under section 16 of chapter 62C.  No excises or fees established under this chapter shall be imposed upon the transfer of occupancy of a short-term rental if the operator transfers such short-term rental for not more than 14 days in a calendar year, provided, that the operator has first: (i) registered with the commissioner in accordance with section 67 of chapter 62C; and (ii) filed a declaration with the commissioner, signed by the operator and subject to section 5 of chapter 62C, setting forth the intention to transfer the short-term rental for not more than 14 days in a calendar year. Such a declaration, if applicable, shall be required annually in a manner determined by the commissioner. If the operator transfers the short-term rental for 15 days or more in the same calendar year, or fails to register and file a declaration as required by this section, then the operator shall be liable for the payment of required excises and fees under this chapter, including payment of required taxes and fees on the first 14 days the short-term rental was transferred in the calendar year.