Massachusetts Chapter 64C — Cigarette Excise

48 sections hosted, reproduced from the official public-domain source.

Mass. Gen. Laws ch. 64C, § 1— Definitions
Mass. Gen. Laws ch. 64C, § 2— Vendors' licenses; display
Mass. Gen. Laws ch. 64C, § 2A— Definitions applicable to Secs. 2A to 2F
Mass. Gen. Laws ch. 64C, § 2B— Test method and performance standard for cigarettes offered for sale or sold to persons located in commonwealth
Mass. Gen. Laws ch. 64C, § 2C— Certification to be submitted by manufacturer; fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund
Mass. Gen. Laws ch. 64C, § 2D— Marking to indicate compliance with testing and performance standard requirements
Mass. Gen. Laws ch. 64C, § 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
Mass. Gen. Laws ch. 64C, § 2F— Fire Prevention and Public Safety Fund
Mass. Gen. Laws ch. 64C, § 5— Records and statements required of vendors and purchasers
Mass. Gen. Laws ch. 64C, § 5A— Collection of excises imposed on residents purchasing cigarettes and tobacco products in interstate commerce; statements of sellers and shipping invoices
Mass. Gen. Laws ch. 64C, § 6— Payment of excise; reports and examination of records of carriers, warehousemen, etc.; amount credited to Commonwealth Care Trust Fund
Mass. Gen. Laws ch. 64C, § 7— Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115
Mass. Gen. Laws ch. 64C, § 7A— Additional cigarette excise tax; credit to Children's and Seniors' Health Care Assistance Fund; exemption
Mass. Gen. Laws ch. 64C, § 7B— Cigars and smoking tobacco; payment and rate of excise tax; liability of distributors, retailers and residents; nonresident cigar distributors; licenses; violations and penalties
Mass. Gen. Laws ch. 64C, § 7C— Additional payment of excise; credit to Health Protection Fund
Mass. Gen. Laws ch. 64C, § 7D— Personal and individual liability to commonwealth upon failure to pay amount due under this chapter
Mass. Gen. Laws ch. 64C, § 7E— Electronic nicotine delivery systems; definitions; excise taxes; liability for collection and payment; payment amount; delivery and transfer; penalties
Mass. Gen. Laws ch. 64C, § 8— Prosecution for illegal possession, etc
Mass. Gen. Laws ch. 64C, § 9— Repealed, 1976, 415, Sec. 107
Mass. Gen. Laws ch. 64C, § 10— Regulation of vending machines; penalties for particular offenses; sales to children
Mass. Gen. Laws ch. 64C, § 11— Records and reports of purchases and sales; investigation, examination and search
Mass. Gen. Laws ch. 64C, § 12— Selling price; ''loss-leaders'' prohibited
Mass. Gen. Laws ch. 64C, § 13— Definitions of cost and sale terms
Mass. Gen. Laws ch. 64C, § 14— Unfair competition; penalty
Mass. Gen. Laws ch. 64C, § 15— Application of act to unusual sales
Mass. Gen. Laws ch. 64C, § 16— Fair competition; prices
Mass. Gen. Laws ch. 64C, § 17— Illegal contracts
Mass. Gen. Laws ch. 64C, § 18— Fictitious prices; discounts
Mass. Gen. Laws ch. 64C, § 19— Invoice cost of goods purchased at forced sales
Mass. Gen. Laws ch. 64C, § 20— Cost survey as evidence
Mass. Gen. Laws ch. 64C, § 21— Liability of agents aiding violations
Mass. Gen. Laws ch. 64C, § 26— Police power
Mass. Gen. Laws ch. 64C, § 27— Severability clause
Mass. Gen. Laws ch. 64C, § 28— Disposition of sums received
Mass. Gen. Laws ch. 64C, § 29— Payment of tax through use of adhesive stamps
Mass. Gen. Laws ch. 64C, § 30— Stamper; purchase and use of stamps; appointment; compensation; payment for stamps
Mass. Gen. Laws ch. 64C, § 31— Redemption of unused or mutilated stamps, etc
Mass. Gen. Laws ch. 64C, § 32— Repealed, 1976, 415, Sec. 107
Mass. Gen. Laws ch. 64C, § 33— Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages
Mass. Gen. Laws ch. 64C, § 33A— Packages containing fewer than 20 cigarettes; stamps; penalties
Mass. Gen. Laws ch. 64C, § 34— Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions
Mass. Gen. Laws ch. 64C, § 35— Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures
Mass. Gen. Laws ch. 64C, § 36— Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence
Mass. Gen. Laws ch. 64C, § 37— Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures
Mass. Gen. Laws ch. 64C, § 38— Unauthorized use of excise stamps; penalty
Mass. Gen. Laws ch. 64C, § 38A— Seizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid
Mass. Gen. Laws ch. 64C, § 39— Application of Secs. 29 to 39
Mass. Gen. Laws ch. 64C, § 40— Multi-agency illegal tobacco task force; powers and duties; meetings; annual report