Bill > S1484

This bill establishes a municipal gas tax reimbursement program, allowing any city or town in the commonwealth to be reimbursed for excise taxes paid or due on fuel purchased for its own use. The process involves municipalities filing claims with the commissioner of revenue, who will set a quarterly schedule for submissions and require supporting documentation. Claims must be submitted within six months of the fuel purchase, and approved reimbursements will be paid directly from the excise tax revenue collected under Chapter 64A without needing a separate appropriation. Importantly, municipalities cannot claim reimbursement under existing sections 7 and 7A for fuel purchased during this period if they are eligible for reimbursement under this new section 7B, and the bill also updates references in Chapter 64A to include this new reimbursement section.