General Laws of Massachusetts - Chapter 64C Cigarette Excise
- Massachusetts General Laws - Definitions - Chapter 64C, Section 1
Whenever used in this chapter unless the context shall otherwise require, the following words or terms shall have the following meanings:—“person”, any individual, firm, fiduciary,...
- Massachusetts General Laws - Vendors’ licenses; display - Chapter 64C, Section 2
No person shall sell tobacco products or act as a manufacturer, wholesaler, vending machine operator, unclassified acquirer, transportation company or retailer, in the commonwealth unless...
- Massachusetts General Laws - Definitions applicable to Secs. 2A to 2F - Chapter 64C, Section 2A
As used in sections 2A to 2F, inclusive, the following words shall have the following meanings:— “Agent”, any person authorized by the commonwealth to purchase...
- Massachusetts General Laws - Test method and performance standard for cigarettes offered for sale or sold to persons located in commonwealth - Chapter 64C, Section 2B
(a) No cigarettes may be sold or offered for sale in the commonwealth or offered for sale or sold to persons located in the commonwealth...
- Massachusetts General Laws - Certification to be submitted by manufacturer; fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund - Chapter 64C, Section 2C
(a) Each manufacturer shall submit to the secretary a written certification attesting that:-- (1) each cigarette listed in the certification has been tested in accordance with...
- Massachusetts General Laws - Marking to indicate compliance with testing and performance standard requirements - Chapter 64C, Section 2D
(a) Cigarettes that are certified by a manufacturer in accordance with section 2C shall be marked to indicate compliance with the requirements of section 2B....
- Massachusetts General Laws - 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 - Chapter 64C, Section 2E
(a) Any manufacturer, wholesale dealer, agent or any other person or entity who knowingly sells cigarettes, other than through retail sale, in violation of section...
- Massachusetts General Laws - Fire Prevention and Public Safety Fund - Chapter 64C, Section 2F
There shall be a separate fund on the books of the commonwealth to be known as the Fire Prevention and Public Safety Fund. The fund...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 107 - Chapter 64C, Section 3 4
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Records and statements required of vendors and purchasers - Chapter 64C, Section 5
Every manufacturer, wholesaler, vending machine operator, transportation company and unclassified acquirer shall keep a complete and accurate record of all tobacco products manufactured, purchased or...
- Massachusetts General Laws - Collection of excises imposed on residents purchasing cigarettes and tobacco products in interstate commerce; statements of sellers and shipping invoices - Chapter 64C, Section 5A
(1) The department shall aggressively seek to collect all excises imposed by this chapter from residents of the commonwealth who purchase cigarettes and tobacco products...
- Massachusetts General Laws - Payment of excise; reports and examination of records of carriers, warehousemen, etc.; amount credited to Commonwealth Care Trust Fund - Chapter 64C, Section 6
[ First paragraph effective until July 31, 2013. For text effective July 31, 2013, see below.]Every licensee who is required to file a return under...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115 - Chapter 64C, Section 7
Repealed, 1976, 415, Sec. 107; 1996, 450, Sec.
- Massachusetts General Laws - Additional cigarette excise tax; credit to Children’s and Seniors’ Health Care Assistance Fund; exemption - Chapter 64C, Section 7A
(a) In addition to the excise imposed by section six, every licensee who is required to file a return under section sixteen of chapter sixty-two...
- Massachusetts General Laws - Cigars and smoking tobacco; payment and rate of excise tax; liability of distributors, retailers and residents; nonresident cigar distributors; licenses; violations and penalties - Chapter 64C, Section 7B
(a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:-- "Cigar'', any roll of tobacco wrapped...
- Massachusetts General Laws - Additional payment of excise; credit to Health Protection Fund - Chapter 64C, Section 7C
(a) In addition to the excise imposed by section six, every licensee who is required to file a return under section sixteen of chapter sixty-two...
- Massachusetts General Laws - Personal and individual liability to commonwealth upon failure to pay amount due under this chapter - Chapter 64C, Section 7D
A person who fails to pay to the commissioner any sum required to be paid under this chapter shall be personally and individually liable therefor...
- Massachusetts General Laws - Prosecution for illegal possession, etc. - Chapter 64C, Section 8
A deputy sheriff, chief of police, deputy chief of police, city marshal, deputy or assistant marshal, police officer, including a state police officer or a...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 107 - Chapter 64C, Section 9
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Regulation of vending machines; penalties for particular offenses; sales to children - Chapter 64C, Section 10
No person shall have in his possession a machine for vending cigarettes for a period in excess of seventy-two hours unless there shall be attached...
- Massachusetts General Laws - Records and reports of purchases and sales; investigation, examination and search - Chapter 64C, Section 11
Each retailer shall keep within the commonwealth complete and accurate records of all cigarettes purchased or otherwise acquired. Such records shall consist of written statements...
- Massachusetts General Laws - Selling price; “loss-leaders” prohibited - Chapter 64C, Section 12
No person shall be permitted to sell cigarettes as “loss-leaders” with intent to injure competitors or to destroy competition, and the commissioner shall enforce sections...
- Massachusetts General Laws - Definitions of cost and sale terms - Chapter 64C, Section 13
(a) The term “cost to the retailer” shall mean the invoice cost of the cigarettes to the retailer, or the replacement cost of the cigarettes...
- Massachusetts General Laws - Unfair competition; penalty - Chapter 64C, Section 14
(a) It shall be unlawful for any retailer, with intent to injure competitors, destroy substantially or lessen competition, to advertise, offer to sell or sell...
- Massachusetts General Laws - Application of act to unusual sales - Chapter 64C, Section 15
The provisions of sections thirteen to twenty-one, inclusive, shall not apply to sales at retail or sales at wholesale made:—(a) in an isolated transaction and...
- Massachusetts General Laws - Fair competition; prices - Chapter 64C, Section 16
Any retailer or wholesaler may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the prices of a...
- Massachusetts General Laws - Illegal contracts - Chapter 64C, Section 17
Any contract, express or implied, made by any person, firm or corporation in violation of any of the provisions of sections thirteen to twenty-one, inclusive,...
- Massachusetts General Laws - Fictitious prices; discounts - Chapter 64C, Section 18
In determining cost to the retailer and cost to the wholesaler, the court shall receive and consider, as bearing on the bona fides of such...
- Massachusetts General Laws - Invoice cost of goods purchased at forced sales - Chapter 64C, Section 19
In establishing the cost of cigarettes to the retailer or wholesaler, the invoice cost of said cigarettes purchased at a forced, bankrupt, closeout sale or...
- Massachusetts General Laws - Cost survey as evidence - Chapter 64C, Section 20
Where the particular trade, of which the person complained against is a member, has an established cost survey for the trading area in which the...
- Massachusetts General Laws - Liability of agents aiding violations - Chapter 64C, Section 21
Any individual who as a director, officer, partner, member, or agent of any person violating any provision of this chapter assists or aids, directly or...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 107 - Chapter 64C, Section 22 to 25
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Police power - Chapter 64C, Section 26
At the request of the commissioner, the colonel of state police may appoint employees of the department of revenue as special police officers, each to...
- Massachusetts General Laws - Severability clause - Chapter 64C, Section 27
If any provision or provisions of this chapter is or are declared unconstitutional or inoperative by a final judgment, order or decree of the supreme...
- Massachusetts General Laws - Disposition of sums received - Chapter 64C, Section 28
Except as provided in sections 6 and 7A all sums received pursuant to the excise imposed by this chapter, together with any penalties, forfeitures, interest,...
- Massachusetts General Laws - Payment of tax through use of adhesive stamps - Chapter 64C, Section 29
The excise imposed by this chapter shall be paid to the commissioner through the use of adhesive stamps evidencing the payment of said excise, which...
- Massachusetts General Laws - Stamper; purchase and use of stamps; appointment; compensation; payment for stamps - Chapter 64C, Section 30
Every stamper shall purchase cigarette excise stamps from the commissioner and shall affix them, in the manner and within the time prescribed by the commissioner,...
- Massachusetts General Laws - Redemption of unused or mutilated stamps, etc. - Chapter 64C, Section 31
The commissioner shall redeem any unused or mutilated but identifiable stamps that any stamper may present for redemption; provided, that they were originally lawfully purchased...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 107 - Chapter 64C, Section 32
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages - Chapter 64C, Section 33
Licensees and stampers shall not sell, borrow, loan or exchange unstamped cigarettes or stamps to, from or with other such licensees or stampers unless authorized...
- Massachusetts General Laws - Packages containing fewer than 20 cigarettes; stamps; penalties - Chapter 64C, Section 33A
A stamper shall not affix a stamp on a cigarette package containing fewer than 20 cigarettes. A licensee shall not hold for sale, offer for...
- Massachusetts General Laws - Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions - Chapter 64C, Section 34
Whoever, not being a licensed transportation company or a person specifically authorized by the commissioner, holds for sale, offers for sale, sells, possesses with intent...
- Massachusetts General Laws - Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures - Chapter 64C, Section 35
Whoever, not being a stamper or licensed transportation company or such other person as the commissioner may authorize, knowingly possesses or delivers or transports unstamped...
- Massachusetts General Laws - Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence - Chapter 64C, Section 36
Whoever, not being a stamper, or licensed transportation company or such other person as the commissioner may authorize, possesses, delivers or transports any unstamped cigarettes,...
- Massachusetts General Laws - Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures - Chapter 64C, Section 37
Whoever falsely or fraudulently makes, forges, alters or counterfeits, or causes or procures to be falsely or fraudulently made, forged, altered or counterfeited, any cigarette...
- Massachusetts General Laws - Unauthorized use of excise stamps; penalty - Chapter 64C, Section 38
Whoever, not being an authorized agent, sells or offers for sale any stamp or stamps issued under the provisions of this chapter in order to...
- Massachusetts General Laws - Seizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid - Chapter 64C, Section 38A
Whenever the commissioner or a police officer discovers, in the possession of any person not being a stamper, licensed transportation company or one authorized by...
- Massachusetts General Laws - Application of Secs. 29 to 39 - Chapter 64C, Section 39
Nothing in sections twenty-nine to thirty-nine, inclusive, shall affect any of the other provisions of this chapter and all of said other provisions shall continue...
Last modified: September 11, 2015