General Laws of Massachusetts - Chapter 64D Excise on Deeds, Instruments and Writings
- Massachusetts General Laws - Rate of taxation; instrument excepted - Chapter 64D, Section 1
There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in...
- Massachusetts General Laws - Person subject to tax; method of denoting payment; “person” defined - Chapter 64D, Section 2
The tax imposed by this chapter shall be paid by the person who makes or signs the deed, instrument or writing, or for whose benefit...
- Massachusetts General Laws - Use of stamps for payment of tax; metering machines, etc. - Chapter 64D, Section 3
Adhesive stamps for the purpose of paying the excise under this chapter shall be prepared by the commissioner in such form, of such denominations and...
- Massachusetts General Laws - Funds at registries of deeds for purchase of excise stamps for sale, etc. - Chapter 64D, Section 3A
The county commissioners may draw and approve an order, which shall be certified by their clerk, directing the county treasurer to pay over to each...
- Massachusetts General Laws - Reimbursement by state of counties for bond premiums - Chapter 64D, Section 3B
If a register of deeds through his county treasurer has paid the premium for a surety company bond required in connection with the obtaining, keeping...
- Massachusetts General Laws - Erroneously affixed stamps; abatement - Chapter 64D, Section 4
If any stamps have been erroneously affixed, the person who has overpaid the tax may apply to the commissioner for an abatement in accordance with...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 108 - Chapter 64D, Section 5
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Powers and duties of commissioner; penalty for interference, false entries, etc. - Chapter 64D, Section 6
The commissioner shall administer and enforce the taxes imposed by this chapter. At any time after the making of a conveyance or transfer subject to...
- Massachusetts General Laws - Failure to affix stamps; penalty - Chapter 64D, Section 6A
Whoever signs and delivers to a purchaser or purchasers, or to any person or persons designated by such purchaser or purchasers, a deed, instrument or...
- Massachusetts General Laws - Refusal to register; lack of required stamps - Chapter 64D, Section 6B
The register of deeds may refuse to record or register any deed, instrument or writing which does not have the stamps required by this chapter,...
- Massachusetts General Laws - Penalty for false affixation of stamps - Chapter 64D, Section 7
Any person knowingly making a false affixation of stamps on deeds or other instruments provided for by this chapter for the purpose of defrauding the...
- Massachusetts General Laws - Penalty for illegal removal of stamp - Chapter 64D, Section 8
Whoever wilfully removes or alters or knowingly permits to be removed or altered the cancelling or defacing mark of any stamp provided for by this...
- Massachusetts General Laws - Penalty for fraudulent use of stamp - Chapter 64D, Section 9
Whoever fraudulently makes use of an adhesive stamp to denote the payment of the excise imposed by this chapter, without effectually cancelling it in accordance...
- Massachusetts General Laws - Disposition of tax receipts - Chapter 64D, Section 10
The taxes provided by this chapter shall be retained by the commonwealth.
- Massachusetts General Laws - Deeds Excise Fund - Chapter 64D, Section 11
Except for Barnstable and Suffolk counties, there shall be established upon the books of each county of a transferred sheriff, the government of which county...
- Massachusetts General Laws - Disbursement of funds - Chapter 64D, Section 12
(a) Notwithstanding any general or special law to the contrary, of that portion of the amounts deposited in the Deeds Excise Fund for each county...
- Massachusetts General Laws - Repealed, 2009, 61, Sec. 2 - Chapter 64D, Section 13
Repealed, 2009, 61, Sec.
Last modified: September 11, 2015