Section 10. Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the commissioner. The purchaser shall pay one hundred percent of face value for each official stamp, label, or other indicia at the time of such purchase.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64k - Controlled Substances Tax
Section 2 - Enforcement of Chapter; Collection of Taxes
Section 3 - Rules and Regulations; Uniform Stamp or Other Indicia
Section 4 - Possession Prohibited Unless Tax Paid
Section 5 - Immunity From Criminal Prosecution
Section 6 - Lawful Possession Not Taxable
Section 7 - Measurement of Controlled Substances for Calculation of Taxes
Section 9 - Penalty for Violations
Section 10 - Purchase of Official Stamps or Other Indicia
Section 11 - Placement of Stamps Upon Purchase or Acquisition of Controlled Substances
Section 12 - Assessment of Taxes; Notice
Section 13 - Confidentiality of Information in Reports or Returns Required by Chapter
Section 14 - Examination of Books, Records, Etc. to Determine Tax Liability Under Chapter; Subpoenas