Mass. Gen. Laws ch. 64J § 12
All sums received under this chapter as excise, penalties or forfeitures, interest, costs of suit and fines shall be paid to the commissioner at the time required for filing required by section sixteen of chapter sixty-two C, and shall at least quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to each city or town that has adopted the provisions of this chapter in accordance with section thirteen in proportion to the amount of such sums received from the sale or use of aircraft fuel in each such city or town.
Notwithstanding the provisions of this section and the provisions of section twenty-seven C of chapter twenty-nine, the sums distributed, credited, and paid to each of the towns of Bedford, Concord, Lexington, and Lincoln in which the provisions of this chapter are in effect shall be equal to the total of such sums received from the sale or use of aircraft fuel at the Lawrence G. Hanscom Field divided by the number of said towns in which the provisions of this chapter are in effect.
Upon a vote of the town meeting in each of the towns of Bedford, Concord, Lexington, and Lincoln in which the provisions of this chapter are in effect, said towns may designate all or a portion of the sums received from the sale of aircraft fuel for the purposes of funding certain planning activities of the four-town regional group known as Hanscom Area Towns II.
Mass. Gen. Laws ch. 64J, § 12