Definitions . Section 1. For the purposes of this chapter the following words shall have the following meanings unless the context clearly requires otherwise:— ...

Enforcement of chapter; collection of taxes . Section 2. The commissioner shall be responsible for the enforcement of the provisions of this chapter. Payments required ...

Rules and regulations; uniform stamp or other indicia . Section 3. The commissioner may adopt rules and regulations necessary to enforce the provisions of this ...

Possession prohibited unless tax paid . Section 4. No dealer shall possess any marihuana or controlled substance upon which a tax is imposed by section ...

Immunity from criminal prosecution . Section 5. Nothing in this chapter shall be construed to provide immunity for a dealer from criminal prosecution pursuant to ...

Lawful possession not taxable . Section 6. Nothing in this chapter shall be construed to require persons lawfully in possession of marihuana or a controlled ...

Measurement of controlled substances for calculation of taxes . Section 7. For the purposes of calculating the tax due under section eight, a quantity of ...

Tax rates . Section 8. A tax shall be imposed on marihuana and controlled substances as defined in section one at the following rates:— ...

Penalty for violations . Section 9. A dealer who violates the provisions of this chapter shall be subject to a penalty of one hundred percent ...

Purchase of official stamps or other indicia . Section 10. Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances ...

Placement of stamps upon purchase or acquisition of controlled substances . Section 11. When a dealer purchases, acquires, transports, or imports into the Commonwealth marihuana ...

Assessment of taxes; notice . Section 12. An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has ...

Confidentiality of information in reports or returns required by chapter . Section 13. Notwithstanding the provisions of any general or special law to the contrary, ...

Examination of books, records, etc. to determine tax liability under chapter; subpoenas . Section 14. For the purpose of determining the correctness of any return ...