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Report on Taxation of Carbon-Based Fuels

SECTION 207.   The commissioner of revenue, in consultation with the commissioner of energy resources, shall file a report not later than December 1, 2013, regarding any statutory, regulatory and administrative changes, arrangements and calculations that may be required if the commonwealth's taxation of sales of gasoline is broadened to include taxation of sales of all carbon-based fuels. The report shall be filed with the joint committee on revenue, the joint committee on environment, natural resources and agriculture and the house and senate committees on ways and means.