Controlled Substances Tax

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Controlled Substances Tax

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Section
1

Definitions

Section
2

Enforcement of Chapter; Collection of Taxes

Section
3

Rules and Regulations; Uniform Stamp or Other Indicia

Section
4

Possession Prohibited Unless Tax Paid

Section
5

Immunity From Criminal Prosecution

Section
6

Lawful Possession Not Taxable

Section
7

Measurement of Controlled Substances for Calculation of Taxes

Section
8

Tax Rates

Section
9

Penalty for Violations

Section
10

Purchase of Official Stamps or Other Indicia

Section
11

Placement of Stamps Upon Purchase or Acquisition of Controlled Substances

Section
12

Assessment of Taxes; Notice

Section
13

Confidentiality of Information in Reports or Returns Required by Chapter

Section
14

Examination of Books, Records, Etc. to Determine Tax Liability Under Chapter; Subpoenas