GENERAL LAWS OF MASSACHUSETTS

CHAPTER 64C. CIGARETTE EXCISE.

Chapter 64C, Section 1. Definitions.

Chapter 64C, Section 2. Cigarette vendors' licenses; display.

Chapter 64C, Section 3, 4. Repealed, 1976, 415, Sec. 107.

Chapter 64C, Section 5. Records and statements required of vendors and purchasers.

Chapter 64C, Section 6. Payment of excise; reports and examination of records of carriers, warehousemen, etc.

Chapter 64C, Section 7. Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115.

Chapter 64C, Section 7A. Additional cigarette excise tax; credit to Children's and Seniors' Health Care Assistance Fund; exemption.

Chapter 64C, Section 7B. Cigars and smoking tobacco; payment and rate of excise tax; credit to Children's and Seniors' Health Care Assistance Fund.

Chapter 64C, Section 7C. Additional payment of excise; credit to Health Protection Fund.

Chapter 64C, Section 8. Prosecution for illegal possession, etc.

Chapter 64C, Section 9. Repealed, 1976, 415, Sec. 107.

Chapter 64C, Section 10. Regulation of vending machines; penalties for particular offenses; sales to children.

Chapter 64C, Section 11. Records and reports of purchases and sales; investigation, examination and search.

Chapter 64C, Section 12. Selling price; "loss-leaders" prohibited.

Chapter 64C, Section 13. Definitions of cost and sale terms.

Chapter 64C, Section 14. Unfair competition; penalty.

Chapter 64C, Section 15. Application of act to unusual sales.

Chapter 64C, Section 16. Fair competition; prices.

Chapter 64C, Section 17. Illegal contracts.

Chapter 64C, Section 18. Fictitious prices; discounts.

Chapter 64C, Section 19. Invoice cost of goods purchased at forced sales.

Chapter 64C, Section 20. Cost survey as evidence.

Chapter 64C, Section 21. Liability of agents aiding violations.

Chapter 64C, Section 22--25. Repealed, 1976, 415, Sec. 107.

Chapter 64C, Section 26. Police powers.

Chapter 64C, Section 27. Severability clause.

Chapter 64C, Section 28. Disposition of sums received.

Chapter 64C, Section 29. Payment of tax through use of adhesive stamps.

Chapter 64C, Section 30. Stamper; purchase and use of stamps; appointment; compensation; payment for stamps.

Chapter 64C, Section 31. Redemption of unused or mutilated stamps, etc.

Chapter 64C, Section 32. Repealed, 1976, 415, Sec. 107.

Chapter 64C, Section 33. Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages.

Chapter 64C, Section 34. Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions.

Chapter 64C, Section 35. Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures.

Chapter 64C, Section 36. Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence.

Chapter 64C, Section 37. Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures.

Chapter 64C, Section 38. Unauthorized use of excise stamps; penalty.

Chapter 64C, Section 38A. Seizure, forfeiture and sale of unstamped cigarettes.

Chapter 64C, Section 39. Application of sections 29 to 39.


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