Massachusetts General Laws
Title IX - Taxation
Chapter 64d - Excise on Deeds, Instruments and Writings

Section 1 - Rate of Taxation; Instrument Excepted - Section 1. There shall be levied, collected and paid, for...

Section 2 - Person Subject to Tax; Method of Denoting Payment; ''person'' Defined - Section 2. The tax imposed by this chapter shall be...

Section 3 - Use of Stamps for Payment of Tax; Metering Machines, Etc. - Section 3. Adhesive stamps for the purpose of paying the...

Section 3a - Funds at Registries of Deeds for Purchase of Excise Stamps for Sale, Etc. - Section 3A. The county commissioners may draw and approve an...

Section 3b - Reimbursement by State of Counties for Bond Premiums - Section 3B. If a register of deeds through his county...

Section 4 - Erroneously Affixed Stamps; Abatement - Section 4. If any stamps have been erroneously affixed, the...

Section 6 - Powers and Duties of Commissioner; Penalty for Interference, False Entries, Etc. - Section 6. The commissioner shall administer and enforce the taxes...

Section 6a - Failure to Affix Stamps; Penalty - Section 6A. Whoever signs and delivers to a purchaser or...

Section 6b - Refusal to Register; Lack of Required Stamps - Section 6B. The register of deeds may refuse to record...

Section 7 - Penalty for False Affixation of Stamps - Section 7. Any person knowingly making a false affixation of...

Section 8 - Penalty for Illegal Removal of Stamp - Section 8. Whoever wilfully removes or alters or knowingly permits...

Section 9 - Penalty for Fraudulent Use of Stamp - Section 9. Whoever fraudulently makes use of an adhesive stamp...

Section 10 - Disposition of Tax Receipts - Section 10. The taxes provided by this chapter shall be...

Section 11 - Deeds Excise Fund - Section 11. Except for Barnstable and Suffolk counties, there shall...

Section 11a - Barnstable County Deeds Excise Fund - Section 11A. (a) There shall be established upon the books...

Section 12 - Disbursement of Funds - Section 12. (a) Notwithstanding any general or special law to...