Massachusetts General Laws
Chapter 64c - Cigarette Excise
Section 38 - Unauthorized Use of Excise Stamps; Penalty

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 64c - Cigarette Excise

Section 1 - Definitions

Section 2 - Vendors' Licenses; Display

Section 2a - Definitions Applicable to Secs. 2a to 2f

Section 2b - Test Method and Performance Standard for Cigarettes Offered for Sale or Sold to Persons Located in Commonwealth

Section 2c - Certification to Be Submitted by Manufacturer; Fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund

Section 2d - Marking to Indicate Compliance With Testing and Performance Standard Requirements

Section 2e - Sale of Cigarettes in Violation of Testing and Performance Standard Requirements; Civil Penalties; Inspections; Action by Attorney General; Inclusion in Directory of Tobacco Product Manufacturers

Section 2f - Fire Prevention and Public Safety Fund

Section 5 - Records and Statements Required of Vendors and Purchasers

Section 5a - Collection of Excises Imposed on Residents Purchasing Cigarettes and Tobacco Products in Interstate Commerce; Statements of Sellers and Shipping Invoices

Section 6 - Payment of Excise; Reports and Examination of Records of Carriers, Warehousemen, etc.; Amount Credited to Commonwealth Care Trust Fund

Section 7a - Additional Cigarette Excise Tax; Credit to Children's and Seniors' Health Care Assistance Fund; Exemption

Section 7b - Cigars and Smoking Tobacco; Payment and Rate of Excise Tax; Liability of Distributors, Retailers and Residents; Nonresident Cigar Distributors; Licenses; Violations and Penalties

Section 7c - Additional Payment of Excise; Credit to Health Protection Fund

Section 7d - Personal and Individual Liability to Commonwealth Upon Failure to Pay Amount Due Under This Chapter

Section 7e - Electronic Nicotine Delivery Systems; Definitions; Excise Taxes; Liability for Collection and Payment; Payment Amount; Delivery and Transfer; Penalties

Section 8 - Prosecution for Illegal Possession, Etc.

Section 10 - Regulation of Vending Machines; Penalties for Particular Offenses; Sales to Children

Section 11 - Records and Reports of Purchases and Sales; Investigation, Examination and Search

Section 12 - Selling Price; ''loss-Leaders'' Prohibited

Section 13 - Definitions of Cost and Sale Terms

Section 14 - Unfair Competition; Penalty

Section 15 - Application of Act to Unusual Sales

Section 16 - Fair Competition; Prices

Section 17 - Illegal Contracts

Section 18 - Fictitious Prices; Discounts

Section 19 - Invoice Cost of Goods Purchased at Forced Sales

Section 20 - Cost Survey as Evidence

Section 21 - Liability of Agents Aiding Violations

Section 26 - Police Power

Section 27 - Severability Clause

Section 28 - Disposition of Sums Received

Section 29 - Payment of Tax Through Use of Adhesive Stamps

Section 30 - Stamper; Purchase and Use of Stamps; Appointment; Compensation; Payment for Stamps

Section 31 - Redemption of Unused or Mutilated Stamps, Etc.

Section 33 - Unstamped Cigarettes or Stamps; Prohibition of Sale, etc.; Examination and Replacement of Unstamped or Improperly Stamped Packages

Section 33a - Packages Containing Fewer Than 20 Cigarettes; Stamps; Penalties

Section 34 - Possession, Sale, etc., of Unstamped Cigarettes; Penalty; Prima Facie Evidence; Presumptions

Section 35 - Possession or Transportation of Unstamped Cigarettes; Penalty; Arrest, Search and Seizure; Forfeitures

Section 36 - Possession or Transportation of Unstamped Cigarettes; Necessity of Invoices or Delivery Tickets; Prima Facie Evidence

Section 37 - Forgery, Alteration, etc., of Excise Stamps; Unauthorized Use of Metering Machine; Penalties; Forfeitures

Section 38 - Unauthorized Use of Excise Stamps; Penalty

Section 38a - Seizure, Forfeiture and Sale of Unstamped Cigarettes and Smokeless Tobacco on Which Tax Has Not Been Paid

Section 39 - Application of Secs. 29 to 39

Section 40 - Multi-Agency Illegal Tobacco Task Force; Powers and Duties; Meetings; Annual Report