Section 6. Nothing in this chapter shall be construed to require persons lawfully in possession of marihuana or a controlled substance to pay the tax required pursuant to this chapter.
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