Massachusetts General Laws
Title IX - Taxation
Chapter 64c - Cigarette Excise

Section 1 - Definitions - Section 1. Whenever used in this chapter unless the context...

Section 2 - Vendors' Licenses; Display - Section 2. No person shall sell tobacco products or act...

Section 2a - Definitions Applicable to Secs. 2a to 2f - Section 2A. As used in sections 2A to 2F, inclusive,...

Section 2b - Test Method and Performance Standard for Cigarettes Offered for Sale or Sold to Persons Located in Commonwealth - Section 2B. (a) No cigarettes may be sold or offered...

Section 2c - Certification to Be Submitted by Manufacturer; Fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund - Section 2C. (a) Each manufacturer shall submit to the secretary...

Section 2d - Marking to Indicate Compliance With Testing and Performance Standard Requirements - Section 2D. (a) Cigarettes that are certified by a manufacturer...

Section 2e - Sale of Cigarettes in Violation of Testing and Performance Standard Requirements; Civil Penalties; Inspections; Action by Attorney General; Inclusion in Directory of Tobacco Product Manufacturers - Section 2E. (a) Any manufacturer, wholesale dealer, agent or any...

Section 2f - Fire Prevention and Public Safety Fund - Section 2F. There shall be a separate fund on the...

Section 5 - Records and Statements Required of Vendors and Purchasers - Section 5. Every manufacturer, wholesaler, vending machine operator, transportation company...

Section 5a - Collection of Excises Imposed on Residents Purchasing Cigarettes and Tobacco Products in Interstate Commerce; Statements of Sellers and Shipping Invoices - Section 5A. (1) The department shall aggressively seek to collect...

Section 6 - Payment of Excise; Reports and Examination of Records of Carriers, Warehousemen, etc.; Amount Credited to Commonwealth Care Trust Fund - Section 6. Every licensee who is required to file a...

Section 7a - Additional Cigarette Excise Tax; Credit to Children's and Seniors' Health Care Assistance Fund; Exemption - Section 7A. (a) In addition to the excise imposed by...

Section 7b - Cigars and Smoking Tobacco; Payment and Rate of Excise Tax; Liability of Distributors, Retailers and Residents; Nonresident Cigar Distributors; Licenses; Violations and Penalties - Section 7B. (a) As used in this section the following...

Section 7c - Additional Payment of Excise; Credit to Health Protection Fund - Section 7C. (a) In addition to the excise imposed by...

Section 7d - Personal and Individual Liability to Commonwealth Upon Failure to Pay Amount Due Under This Chapter - Section 7D. A person who fails to pay to the...

Section 7e - Electronic Nicotine Delivery Systems; Definitions; Excise Taxes; Liability for Collection and Payment; Payment Amount; Delivery and Transfer; Penalties - Section 7E. (a) As used in this section, the following...

Section 8 - Prosecution for Illegal Possession, Etc. - Section 8. A deputy sheriff, chief of police, deputy chief...

Section 10 - Regulation of Vending Machines; Penalties for Particular Offenses; Sales to Children - Section 10. No person shall have in his possession a...

Section 11 - Records and Reports of Purchases and Sales; Investigation, Examination and Search - Section 11. Each retailer shall keep within the commonwealth complete...

Section 12 - Selling Price; ''loss-Leaders'' Prohibited - Section 12. No person shall be permitted to sell cigarettes...

Section 13 - Definitions of Cost and Sale Terms - Section 13. (a) The term ''cost to the retailer'' shall...

Section 14 - Unfair Competition; Penalty - Section 14. (a) It shall be unlawful for any retailer,...

Section 15 - Application of Act to Unusual Sales - Section 15. The provisions of sections thirteen to twenty-one, inclusive,...

Section 16 - Fair Competition; Prices - Section 16. Any retailer or wholesaler may advertise, offer to...

Section 17 - Illegal Contracts - Section 17. Any contract, express or implied, made by any...

Section 18 - Fictitious Prices; Discounts - Section 18. In determining cost to the retailer and cost...

Section 19 - Invoice Cost of Goods Purchased at Forced Sales - Section 19. In establishing the cost of cigarettes to the...

Section 20 - Cost Survey as Evidence - Section 20. Where the particular trade, of which the person...

Section 21 - Liability of Agents Aiding Violations - Section 21. Any individual who as a director, officer, partner,...

Section 26 - Police Power - Section 26. At the request of the commissioner, the colonel...

Section 27 - Severability Clause - Section 27. If any provision or provisions of this chapter...

Section 28 - Disposition of Sums Received - Section 28. Except as provided in sections 6 and 7A...

Section 29 - Payment of Tax Through Use of Adhesive Stamps - Section 29. The excise imposed by this chapter shall be...

Section 30 - Stamper; Purchase and Use of Stamps; Appointment; Compensation; Payment for Stamps - Section 30. Every stamper shall purchase cigarette excise stamps from...

Section 31 - Redemption of Unused or Mutilated Stamps, Etc. - Section 31. The commissioner shall redeem any unused or mutilated...

Section 33 - Unstamped Cigarettes or Stamps; Prohibition of Sale, etc.; Examination and Replacement of Unstamped or Improperly Stamped Packages - Section 33. Licensees and stampers shall not sell, borrow, loan...

Section 33a - Packages Containing Fewer Than 20 Cigarettes; Stamps; Penalties - Section 33A. A stamper shall not affix a stamp on...

Section 34 - Possession, Sale, etc., of Unstamped Cigarettes; Penalty; Prima Facie Evidence; Presumptions - Section 34. Whoever, not being a licensed transportation company or...

Section 35 - Possession or Transportation of Unstamped Cigarettes; Penalty; Arrest, Search and Seizure; Forfeitures - Section 35. Whoever, not being a stamper or licensed transportation...

Section 36 - Possession or Transportation of Unstamped Cigarettes; Necessity of Invoices or Delivery Tickets; Prima Facie Evidence - Section 36. Whoever, not being a stamper, or licensed transportation...

Section 37 - Forgery, Alteration, etc., of Excise Stamps; Unauthorized Use of Metering Machine; Penalties; Forfeitures - Section 37. Whoever falsely or fraudulently makes, forges, alters or...

Section 38 - Unauthorized Use of Excise Stamps; Penalty - Section 38. Whoever, not being an authorized agent, sells or...

Section 38a - Seizure, Forfeiture and Sale of Unstamped Cigarettes and Smokeless Tobacco on Which Tax Has Not Been Paid - Section 38A. Whenever the commissioner or a police officer discovers,...

Section 39 - Application of Secs. 29 to 39 - Section 39. Nothing in sections twenty-nine to thirty-nine, inclusive, shall...

Section 40 - Multi-Agency Illegal Tobacco Task Force; Powers and Duties; Meetings; Annual Report - Section 40. (a) There shall be a multi-agency illegal tobacco...