There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64C CIGARETTE EXCISE
Section 20 Cost survey as evidence
Section 20. Where the particular trade, of which the person complained against is a member, has an established cost survey for the trading area in which the offense is committed, said cost survey shall be deemed competent evidence to be used in proving the cost to the person complained against within the provisions of sections thirteen to twenty-one, inclusive.
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