Massachusetts General Laws
Chapter 64d - Excise on Deeds, Instruments and Writings
Section 3 - Use of Stamps for Payment of Tax; Metering Machines, Etc.

Section 3. Adhesive stamps for the purpose of paying the excise under this chapter shall be prepared by the commissioner in such form, of such denominations and in such quantities as he may prescribe. He shall make provision for the sale of such stamps in such places and at such times as he deems necessary. He shall provide for the custody of the stamps, dies, plates and other materials and things used in the manufacture of said stamps in such manner as he deems expedient.
The commissioner may cause to be installed in any registry of deeds one or more metering machines, so called, through which said adhesive stamps can be sold and may remove any such machine if he deems it expedient. Upon the installation of such a metering machine or machines the register of deeds of said registry shall sell stamps from said metering machines to persons requiring the same for affixation to instruments in accordance with the provisions of this chapter.
Each register of deeds shall on or before the tenth day of each month account to the commissioner on a form prescribed and furnished by him for all sales made by said register during the preceding calendar month and shall turn over to the commissioner all moneys received from said sales, less any adjustments approved by him. Each register of deeds, with the approval of the advisory board on county expenditures and the county commissioners, shall for the purposes of purchasing equipment or services relative to electronic reporting, indexing, computers and systems designed to modernize and maintain registry records, retain interest earned on the deposit of excise stamp fees. Each such register shall, annually, furnish to the county treasurer a financial report regarding such interest and the expenditure thereof in accordance with accepted accounting procedures.
The machines shall, upon installation, be sealed by the commissioner, and he or his duly appointed agent or agents shall take readings of the said machines at such times and in such manner as he shall direct.
Each register of deeds, in whose registry there has been installed a metering machine, shall give to the commissioner a bond, in a penal sum and with sureties approved by the commissioner, conditioned satisfactorily to account for money received by said register in his official capacity from the sale of said stamps. The premium for such bond shall be paid by the state treasurer upon certification by the commissioner.
The provisions of sections three A and three B shall not be applicable to any registry of deeds during the period within which a metering machine is installed therein.

Structure Massachusetts General Laws