Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 64J, § 13

The provisions of this chapter relative to the imposition, payment, collection and distribution of an excise on the sale or use of aircraft fuel shall apply after acceptance by a city or town: (i) in which an airport is located if accepted and in effect before December 31, 1987; and (ii) that owns an airport, wherever located. The provisions of this chapter shall take effect on the first day of the calendar quarter following thirty days after such acceptance, or on the first day of such later calendar quarter as the city or town may designate. A city or town in which an airport it does not own is located and in which this chapter took effect after December 30, 1987 shall be deemed to have revoked its acceptance as of December 31, 2015.