Bill > S1410

This bill establishes a municipal gas tax exemption by creating a new section within Chapter 64A of the General Laws, which deals with excise taxes on fuel. Specifically, it allows any municipality in the Commonwealth of Massachusetts to be reimbursed for the amount of excise tax they have paid on fuel purchased for their own consumption and use. To receive this reimbursement, municipalities must file claims with the commissioner of revenue, providing specific information and documentation as prescribed by the commissioner, and adhere to a quarterly schedule for submission. Importantly, claims must be submitted within six months of the fuel purchase date. The bill also clarifies that municipalities cannot claim reimbursement under existing sections 7 and 7A of Chapter 64A for fuel purchased during the period for which they are entitled to claim reimbursement under this new section 7B, and it amends Section 13 of Chapter 64A to include this new reimbursement provision.