Section 6: Payments; tax rate
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/ma/part-i/title-ix/chapter-64f/6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.