Massachusetts H2923 allows cities and towns to impose a local excise tax on fuel and special fuels.
Massachusetts H2923 establishes a local option gas tax, allowing cities and towns to impose a local excise tax on the sale of fuel and special fuels to retail dealers. The tax rate is set at 3 cents per gallon and is in addition to any existing taxes. Revenues from the tax must be deposited into a Municipal Fuel Excise Transportation and Stormwater Fund. The fund's expenditures are divided equally among road maintenance, public transportation, and projects benefiting the city or town.
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