Bill > S1492

This bill establishes a municipal gas tax reimbursement program, allowing any city or town in the commonwealth to be reimbursed for excise taxes paid on fuel purchased for its own use. The commissioner of revenue will oversee this process, requiring municipalities to file claims with supporting documentation on a quarterly schedule, and no later than seven months after the fuel purchase. Approved claims will be paid directly from the excise tax revenue without needing a separate appropriation, and this new reimbursement option under section 7B will supersede any claims a municipality might otherwise make under existing sections 7 and 7A of chapter 64A for fuel purchased during the reimbursement period.