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Massachusetts General Laws - Controlled Substances Tax - Chapter 64kLegal Research Home > Massachusetts Lawyer > Controlled Substances Tax > Massachusetts General Laws - Controlled Substances Tax - Chapter 64k Sponsored LinksMassachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 1 Definitions . Section 1. For the purposes of this chapter the following words shall have the following meanings unless the context clearly requires otherwise:— ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 2 Enforcement of chapter; collection of taxes . Section 2. The commissioner shall be responsible for the enforcement of the provisions of this chapter. Payments required ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 3 Rules and regulations; uniform stamp or other indicia . Section 3. The commissioner may adopt rules and regulations necessary to enforce the provisions of this ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 4 Possession prohibited unless tax paid . Section 4. No dealer shall possess any marihuana or controlled substance upon which a tax is imposed by section ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 5 Immunity from criminal prosecution . Section 5. Nothing in this chapter shall be construed to provide immunity for a dealer from criminal prosecution pursuant to ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 6 Lawful possession not taxable . Section 6. Nothing in this chapter shall be construed to require persons lawfully in possession of marihuana or a controlled ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 7 Measurement of controlled substances for calculation of taxes . Section 7. For the purposes of calculating the tax due under section eight, a quantity of ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 8 Tax rates . Section 8. A tax shall be imposed on marihuana and controlled substances as defined in section one at the following rates:— ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 9 Penalty for violations . Section 9. A dealer who violates the provisions of this chapter shall be subject to a penalty of one hundred percent ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 10 Purchase of official stamps or other indicia . Section 10. Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 11 Placement of stamps upon purchase or acquisition of controlled substances . Section 11. When a dealer purchases, acquires, transports, or imports into the Commonwealth marihuana ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 12 Assessment of taxes; notice . Section 12. An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 13 Confidentiality of information in reports or returns required by chapter . Section 13. Notwithstanding the provisions of any general or special law to the contrary, ...
Massachusetts General Laws - Controlled Substances Tax - Chapter 64k, Section 14 Examination of books, records, etc. to determine tax liability under chapter; subpoenas . Section 14. For the purpose of determining the correctness of any return ...
Last modified: March 27, 2006 |