MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET

TITLE: 830 CMR 94E.1.1: Non-Participating Cigarette Manufacturers

SUMMARY OF REGULATION: This regulation explains the obligations, reporting and filing responsibilities of those persons and entities appointed under section 30 of M.G.L. c. 64C as cigarette stampers. This regulation also explains the obligations, reporting and filing responsibilities of Non-Participating Cigarette Manufacturers whose cigarettes are stamped for sale in Massachusetts under the provisions of M.G.L. c. 94E - Provisions Concerning Certain Tobacco Manufacturers.

REGULATORY HISTORY:
Regulation Promulgated 12/21/2001.

PREPARED BY:
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290
December 21, 2001