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Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 7B

Legal Research Home > Massachusetts Lawyer > Cigarette Excise > Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 7B

Cigars and smoking tobacco; payment and rate of excise tax; credit to Children’s and Seniors’ Health Care Assistance Fund.

Section 7B. (a) In addition to the excise imposed by sections 6 and 7A, every licensee who is required to file a return under section sixteen of chapter sixty-two C for products sold by such licensee in the commonwealth shall, at the time of filing such a return, pay to the commissioner an excise that shall equal fifteen percent of the price paid by such licensee or unclassified acquirer to purchase cigars and smoking tobacco so sold, imported or acquired and held for sale or consumption in the commonwealth, and such tobacco products with respect to which such excise has been imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any further excise under this section.

(b) Except as the provisions of this section expressly provide to the contrary, all of the provisions of this chapter and of chapter sixty-two C relative to the assessment, collection, payment, abatement, verification, and administration of taxes, including penalties, shall, so far as pertinent, be applicable to the excise tax imposed by this section.

(c) Notwithstanding the provisions of section twenty-eight, all revenues received pursuant to this section, together with any penalties, forfeitures, interest, cost of suits and fines collected in connection therewith, less all amounts refunded or abated in connection therewith, all as determined by the commissioner of revenue according to his best information and belief, shall be credited to the Children’s and Seniors’ Health Care Assistance Fund, established pursuant to section two FF of chapter twenty-nine.

Last modified: March 26, 2006