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2020 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- Section 3, 4 - Repealed, 1976, 415, Sec. 107
- 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- Section 7 - Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115
- 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- Section 9 - Repealed, 1976, 415, Sec. 107
- 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 22 To 25 - Repealed, 1976, 415, Sec. 107
- 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 32 - Repealed, 1976, 415, Sec. 107
- 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
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