Bill > S1549

This bill establishes a municipal gas tax exemption by creating a new section, Section 7B, within Chapter 64A of the General Laws, which deals with excise taxes on fuel. This new section allows any municipality in the commonwealth to be reimbursed for the amount of excise tax it has paid on fuel purchased for its own consumption and use. To receive this reimbursement, municipalities must file claims with the commissioner of revenue, providing specific information and supporting documents as prescribed by the commissioner. The commissioner will set up a quarterly schedule for these claims, and reimbursements will not be made for claims submitted more than six months after the fuel purchase date. Approved claims will be paid from the proceeds of the fuel excise tax without needing a specific appropriation. Importantly, municipalities cannot claim reimbursement under existing sections (7 and 7A) for fuel purchased during the period for which they are entitled to claim reimbursement under this new section 7B. Additionally, Section 2 of the bill amends Section 13 of Chapter 64A to include references to the new Section 7B, ensuring that the provisions for reimbursement are properly integrated into the existing law.