There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64K CONTROLLED SUBSTANCES TAX
- Section 1 Definitions
- 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 8 Tax rates
- 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
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