Mass. Gen. Laws ch. 64F § 5A
The commissioner is authorized to enter into the International Fuel Tax Agreement with appropriate officials of other states, including the provinces of Canada and the states of Mexico. Said agreement may provide that certain interstate motor carriers will file returns and pay motor fuel and special fuels taxes and fees on account of fuels used in member jurisdictions on a consolidated basis to a base state; that such returns, fees, and taxes will be processed, verified, and audited by the base state on behalf of the member states; and that the fees and taxes due the other member states from such base state filings and payments will be distributed to such member states as required by the terms of such agreements. Motor carriers registering, filing returns, and making payments pursuant to the provisions of the agreement shall be deemed to be in full compliance with the provisions of the chapter and related registration, filing and payment provisions of chapter sixty-two C. All payments required to be made to the commonwealth under this agreement shall be considered a tax owed to the commonwealth for the purposes of chapter sixty-two C and all revenues collected pursuant to the agreement that are due the other member states shall be retained by the commissioner until distributed to such other member states pursuant to the agreement. The commissioner may promulgate such regulations as are necessary to administer the agreement and such regulations shall have the force of law.
Mass. Gen. Laws ch. 64F, § 5A