Massachusetts General Laws
Title IX - Taxation
Chapter 64k - Controlled Substances Tax

Section 1 - Definitions - Section 1. For the purposes of this chapter the following...

Section 2 - Enforcement of Chapter; Collection of Taxes - Section 2. The commissioner shall be responsible for the enforcement...

Section 3 - Rules and Regulations; Uniform Stamp or Other Indicia - Section 3. The commissioner may adopt rules and regulations necessary...

Section 4 - Possession Prohibited Unless Tax Paid - Section 4. No dealer shall possess any marihuana or controlled...

Section 5 - Immunity From Criminal Prosecution - Section 5. Nothing in this chapter shall be construed to...

Section 6 - Lawful Possession Not Taxable - Section 6. Nothing in this chapter shall be construed to...

Section 7 - Measurement of Controlled Substances for Calculation of Taxes - Section 7. For the purposes of calculating the tax due...

Section 8 - Tax Rates - Section 8. A tax shall be imposed on marihuana and...

Section 9 - Penalty for Violations - Section 9. A dealer who violates the provisions of this...

Section 10 - Purchase of Official Stamps or Other Indicia - Section 10. Official stamps, labels, or other indicia to be...

Section 11 - Placement of Stamps Upon Purchase or Acquisition of Controlled Substances - Section 11. When a dealer purchases, acquires, transports, or imports...

Section 12 - Assessment of Taxes; Notice - Section 12. An assessment for a dealer not possessing valid...

Section 13 - Confidentiality of Information in Reports or Returns Required by Chapter - Section 13. Notwithstanding the provisions of any general or special...

Section 14 - Examination of Books, Records, Etc. to Determine Tax Liability Under Chapter; Subpoenas - Section 14. For the purpose of determining the correctness of...