Cigarette Excise

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Cigarette Excise

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Section
1

Definitions

Section
2

Vendors' Licenses; Display

Section
2a

Definitions Applicable to Secs. 2a to 2f

Section
2b

Test Method and Performance Standard for Cigarettes Offered for Sale or Sold to Persons Located in Commonwealth

Section
2c

Certification to Be Submitted by Manufacturer; Fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund

Section
2d

Marking to Indicate Compliance With Testing and Performance Standard Requirements

Section
2e

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

Section
2f

Fire Prevention and Public Safety Fund

Section
3

4 - Repealed, 1976, 415, Sec. 107

Section
5

Records and Statements Required of Vendors and Purchasers

Section
5a

Collection of Excises Imposed on Residents Purchasing Cigarettes and Tobacco Products in Interstate Commerce; Statements of Sellers and Shipping Invoices

Section
6

Payment of Excise; Reports and Examination of Records of Carriers, Warehousemen, etc.; Amount Credited to Commonwealth Care Trust Fund

Section
7

Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115

Section
7a

Additional Cigarette Excise Tax; Credit to Children's and Seniors' Health Care Assistance Fund; Exemption

Section
7b

Cigars and Smoking Tobacco; Payment and Rate of Excise Tax; Liability of Distributors, Retailers and Residents; Nonresident Cigar Distributors; Licenses; Violations and Penalties

Section
7c

Additional Payment of Excise; Credit to Health Protection Fund

Section
7d

Personal and Individual Liability to Commonwealth Upon Failure to Pay Amount Due Under This Chapter

Section
7e

Electronic Nicotine Delivery Systems; Definitions; Excise Taxes; Liability for Collection and Payment; Payment Amount; Delivery and Transfer; Penalties

Section
8

Prosecution for Illegal Possession, Etc.

Section
9

Repealed, 1976, 415, Sec. 107

Section
10

Regulation of Vending Machines; Penalties for Particular Offenses; Sales to Children

Section
11

Records and Reports of Purchases and Sales; Investigation, Examination and Search

Section
12

Selling Price; ''loss-Leaders'' Prohibited

Section
13

Definitions of Cost and Sale Terms

Section
14

Unfair Competition; Penalty

Section
15

Application of Act to Unusual Sales

Section
16

Fair Competition; Prices

Section
17

Illegal Contracts

Section
18

Fictitious Prices; Discounts

Section
19

Invoice Cost of Goods Purchased at Forced Sales

Section
20

Cost Survey as Evidence

Section
21

Liability of Agents Aiding Violations

Section
22

To 25 - Repealed, 1976, 415, Sec. 107

Section
26

Police Power

Section
27

Severability Clause

Section
28

Disposition of Sums Received

Section
29

Payment of Tax Through Use of Adhesive Stamps

Section
30

Stamper; Purchase and Use of Stamps; Appointment; Compensation; Payment for Stamps

Section
31

Redemption of Unused or Mutilated Stamps, Etc.

Section
32

Repealed, 1976, 415, Sec. 107

Section
33

Unstamped Cigarettes or Stamps; Prohibition of Sale, etc.; Examination and Replacement of Unstamped or Improperly Stamped Packages

Section
33a

Packages Containing Fewer Than 20 Cigarettes; Stamps; Penalties

Section
34

Possession, Sale, etc., of Unstamped Cigarettes; Penalty; Prima Facie Evidence; Presumptions

Section
35

Possession or Transportation of Unstamped Cigarettes; Penalty; Arrest, Search and Seizure; Forfeitures

Section
36

Possession or Transportation of Unstamped Cigarettes; Necessity of Invoices or Delivery Tickets; Prima Facie Evidence

Section
37

Forgery, Alteration, etc., of Excise Stamps; Unauthorized Use of Metering Machine; Penalties; Forfeitures

Section
38

Unauthorized Use of Excise Stamps; Penalty

Section
38a

Seizure, Forfeiture and Sale of Unstamped Cigarettes and Smokeless Tobacco on Which Tax Has Not Been Paid

Section
39

Application of Secs. 29 to 39

Section
40

Multi-Agency Illegal Tobacco Task Force; Powers and Duties; Meetings; Annual Report