General Laws of Massachusetts - Chapter 64K Controlled Substances Tax

• Massachusetts General Laws - Definitions - Chapter 64K, Section 1
  For the purposes of this chapter the following words shall have the following meanings unless the context clearly requires otherwise:— “Marihuana”, marihuana, whether real or...
• Massachusetts General Laws - Enforcement of chapter; collection of taxes - Chapter 64K, Section 2
  The commissioner shall be responsible for the enforcement of the provisions of this chapter. Payments required pursuant to this chapter must be made to said...
• Massachusetts General Laws - Rules and regulations; uniform stamp or other indicia - Chapter 64K, Section 3
  The commissioner may adopt rules and regulations necessary to enforce the provisions of this chapter. Said commissioner shall adopt a uniform system of providing, affixing,...
• Massachusetts General Laws - Possession prohibited unless tax paid - Chapter 64K, Section 4
  No dealer shall possess any marihuana or controlled substance upon which a tax is imposed by section eight unless the tax has been paid on...
• Massachusetts General Laws - Immunity from criminal prosecution - Chapter 64K, Section 5
  Nothing in this chapter shall be construed to provide immunity for a dealer from criminal prosecution pursuant to Massachusetts law.
• Massachusetts General Laws - Lawful possession not taxable - Chapter 64K, Section 6
  Nothing in this chapter shall be construed to require persons lawfully in possession of marihuana or a controlled substance to pay the tax required pursuant...
• Massachusetts General Laws - Measurement of controlled substances for calculation of taxes - Chapter 64K, Section 7
  For the purposes of calculating the tax due under section eight, a quantity of marihuana or controlled substances shall be measured by the weight of...
• Massachusetts General Laws - Tax rates - Chapter 64K, Section 8
  A tax shall be imposed on marihuana and controlled substances as defined in section one at the following rates:— (1) on each gram of marihuana,...
• Massachusetts General Laws - Penalty for violations - Chapter 64K, Section 9
  A dealer who violates the provisions of this chapter shall be subject to a penalty of one hundred percent of the tax in addition to...
• Massachusetts General Laws - Purchase of official stamps or other indicia - Chapter 64K, Section 10
  Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the commissioner. The purchaser shall pay...
• Massachusetts General Laws - Placement of stamps upon purchase or acquisition of controlled substances - Chapter 64K, Section 11
  When a dealer purchases, acquires, transports, or imports into the Commonwealth marihuana or controlled substances on which a tax is imposed by section eight and,...
• Massachusetts General Laws - Assessment of taxes; notice - Chapter 64K, Section 12
  An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy...
• Massachusetts General Laws - Confidentiality of information in reports or returns required by chapter - Chapter 64K, Section 13
  Notwithstanding the provisions of any general or special law to the contrary, neither the commissioner nor a public employee shall be authorized to reveal facts...
• Massachusetts General Laws - Examination of books, records, etc. to determine tax liability under chapter; subpoenas - Chapter 64K, Section 14
  For the purpose of determining the correctness of any return or determining the amount of tax that should have been paid or determining whether or...

Last modified: September 11, 2015