18- 125 C.M.R. ch. 501, § 02
Current through 2024-51, December 18, 2024
Where gasoline is delivered by a distributor on consignment basis to a consumer or to a retail outlet, whether such retail outlet is wholly owned by the distributor or not, it shall be considered to have been "distributed" within the meaning of the Gasoline Tax Act.
18- 125 C.M.R. ch. 501, § 02