Massachusetts S1818 provides for a temporary suspension of motor vehicle fuel tax collection when fuel prices rise significantly.

Massachusetts S1818 suspends the collection of motor vehicle fuel tax for three months if the price of unleaded gasoline exceeds $3.50 per gallon and increases by at least 10% in one month, or if the price of diesel gasoline exceeds $4 per gallon and increases by at least 10% in one month. After the suspension period, the Department of Revenue must certify the uncollected tax amount to the Commonwealth's comptroller, who will transfer the amount from the general fund to the state transportation fund.

Massachusetts S1818 provides for a temporary suspension of motor vehicle fuel tax collection when fuel prices rise significantly.

Massachusetts S1818 suspends the collection of motor vehicle fuel tax for three months if the price of unleaded gasoline exceeds $3.50 per gallon and increases by at least 10% in one month, or if the price of diesel gasoline exceeds $4 per gallon and increases by at least 10% in one month. After the suspension period, the Department of Revenue must certify the uncollected tax amount to the Commonwealth's comptroller, who will transfer the amount from the general fund to the state transportation fund.