Definitions . Section 1. Whenever used in this chapter unless the context shall otherwise require, the following words or terms shall have the following meanings:—“person”, ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 2

Vendors’ licenses; display . Section 2. No person shall sell cigarettes or act as a manufacturer, wholesaler, vending machine operator, unclassified acquirer, transportation company or ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 3, 4

Repealed, 1976, 415, Sec. 107 . ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 5

Records and statements required of vendors and purchasers . Section 5. Every manufacturer, wholesaler, vending machine operator, transportation company and unclassified acquirer shall keep a ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 6

Payment of excise; reports and examination of records of carriers, warehousemen, etc. . Section 6. Every licensee who is required to file a return under ...

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

Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115 . ...

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

Additional cigarette excise tax; credit to Children’s and Seniors’ Health Care Assistance Fund; exemption . Section 7A. (a) In addition to the excise imposed by ...

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 ...

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

Additional payment of excise; credit to Health Protection Fund . Section 7C. (a) In addition to the excise imposed by section six, every licensee who ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 8

Prosecution for illegal possession, etc. . Section 8. A deputy sheriff, chief of police, deputy chief of police, city marshal, deputy or assistant marshal, police ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 9

Repealed, 1976, 415, Sec. 107 . ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 10

Regulation of vending machines; penalties for particular offenses; sales to children . Section 10. No person shall have in his possession a machine for vending ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 11

Records and reports of purchases and sales; investigation, examination and search . Section 11. Each retailer shall keep within the commonwealth complete and accurate records ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 12

Selling price; “loss-leaders” prohibited . Section 12. No person shall be permitted to sell cigarettes as “loss-leaders” with intent to injure competitors or to destroy ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 13

Definitions of cost and sale terms . Section 13. (a) The term “cost to the retailer” shall mean the invoice cost of the cigarettes to ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 14

Unfair competition; penalty . Section 14. (a) It shall be unlawful for any retailer, with intent to injure competitors, destroy substantially or lessen competition, to ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 15

Application of act to unusual sales . Section 15. The provisions of sections thirteen to twenty-one, inclusive, shall not apply to sales at retail or ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 16

Fair competition; prices . Section 16. Any retailer or wholesaler may advertise, offer to sell or sell cigarettes at a price made in good faith ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 17

Illegal contracts . Section 17. Any contract, express or implied, made by any person, firm or corporation in violation of any of the provisions of ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 18

Fictitious prices; discounts . Section 18. In determining cost to the retailer and cost to the wholesaler, the court shall receive and consider, as bearing ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 19

Invoice cost of goods purchased at forced sales . Section 19. In establishing the cost of cigarettes to the retailer or wholesaler, the invoice cost ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, 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 ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 21

Liability of agents aiding violations . Section 21. Any individual who as a director, officer, partner, member, or agent of any person violating any provision ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 22 to 25

Repealed, 1976, 415, Sec. 107 . ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 26

Police power . Section 26. At the request of the commissioner, the colonel of state police may appoint employees of the department of revenue as ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 27

Severability clause . Section 27. If any provision or provisions of this chapter is or are declared unconstitutional or inoperative by a final judgment, order ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 28

Disposition of sums received . Section 28. Except as provided in section seven, all sums received pursuant to the excise imposed by this chapter, together ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 29

Payment of tax through use of adhesive stamps . Section 29. The excise imposed by this chapter shall be paid to the commissioner through the ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 30

Stamper; purchase and use of stamps; appointment; compensation; payment for stamps . Section 30. Every stamper shall purchase cigarette excise stamps from the commissioner and ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 31

Redemption of unused or mutilated stamps, etc. . Section 31. The commissioner shall redeem any unused or mutilated but identifiable stamps that any stamper may ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 32

Repealed, 1976, 415, Sec. 107 . ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 33

Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages . Section 33. Licensees and stampers shall not ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 34

Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions . Section 34. Whoever, not being a licensed transportation company or a person specifically ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 35

Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures . Section 35. Whoever, not being a stamper or licensed transportation company or ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 36

Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence . Section 36. Whoever, not being a stamper, or licensed ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 37

Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures . Section 37. Whoever falsely or fraudulently makes, forges, alters or counterfeits, ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 38

Unauthorized use of excise stamps; penalty . Section 38. Whoever, not being an authorized agent, sells or offers for sale any stamp or stamps issued ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 38A

Seizure, forfeiture and sale of unstamped cigarettes . Section 38A. Whenever the commissioner or a police officer shall discover, in the possession of any person ...

Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 39

Application of Secs. 29 to 39 . Section 39. Nothing in sections twenty-nine to thirty-nine, inclusive, shall affect any of the other provisions of this ...

Last modified: November 19, 2006