Section 2. The tax imposed by this chapter shall be paid by the person who makes or signs the deed, instrument or writing, or for whose benefit the same is made or signed. The payment of the tax shall be denoted by adhesive stamps affixed to the deed, instrument or writing, or to the vellum, parchment or paper upon which it is written or printed.
The person using or affixing a stamp shall cancel the same by writing or stamping thereon the initials of his name and the date when the same is affixed or used, in such manner that it cannot be used again; provided, however, that the stamp shall not be so defaced as to prevent determination of its denomination and genuineness.
The word ''person'' shall, for the purposes of this chapter only, include political subdivisions of the commonwealth.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64d - Excise on Deeds, Instruments and Writings
Section 1 - Rate of Taxation; Instrument Excepted
Section 2 - Person Subject to Tax; Method of Denoting Payment; ''person'' Defined
Section 3 - Use of Stamps for Payment of Tax; Metering Machines, Etc.
Section 3a - Funds at Registries of Deeds for Purchase of Excise Stamps for Sale, Etc.
Section 3b - Reimbursement by State of Counties for Bond Premiums
Section 4 - Erroneously Affixed Stamps; Abatement
Section 6 - Powers and Duties of Commissioner; Penalty for Interference, False Entries, Etc.
Section 6a - Failure to Affix Stamps; Penalty
Section 6b - Refusal to Register; Lack of Required Stamps
Section 7 - Penalty for False Affixation of Stamps
Section 8 - Penalty for Illegal Removal of Stamp
Section 9 - Penalty for Fraudulent Use of Stamp
Section 10 - Disposition of Tax Receipts
Section 11 - Deeds Excise Fund