Mass. Gen. Laws ch. 64J § 5
Any person who shall buy any aircraft fuel on which an excise has been paid or is chargeable under this chapter, and shall consume the same in any manner except in the operation of an aircraft, shall be reimbursed the amount of said excise in the manner and subject to the conditions hereinafter set forth. All claims for reimbursement shall be for not less than one dollar, shall be made by affidavit in such form and containing such information as the commissioner shall prescribe, and shall be accompanied by original invoices or sales receipts of aircraft fuel. The commissioner may require such further information as he shall deem necessary for the determination of such claims, and shall transmit all claims approved by him to the comptroller for certification; and the amount approved by the commissioner and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter, without specific appropriation.
Mass. Gen. Laws ch. 64J, § 5