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Mass. General Laws c.64C

Cigarette excise

This page links to the current, accurate version of each section of G.L. c.64C.

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§ 1 Definitions 

Amended by St.2019, c.133, § 14, effective June 1, 2020

§ 2 Vendors' licenses; display 
§ 2A Definitions applicable to Secs. 2A to 2F 
§ 2B Test method and performance standard for cigarettes offered for sale or sold to persons located in commonwealth 
§ 2C Certification to be submitted by manufacturer; fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund 

Amended by St.2019, c.133, § 15, effective June 1, 2020

§ 2D Marking to indicate compliance with testing and performance standard requirements 
§ 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 
§ 2F Fire Prevention and Public Safety Fund 
§ 5 Records and statements required of vendors and purchasers 
§ 5A Collection of excises imposed on residents purchasing cigarettes and tobacco products in interstate commerce; statements of sellers and shipping invoices 
§ 6 Payment of excise; reports and examination of records of carriers, warehousemen, etc.; amount credited to Commonwealth Care Trust Fund 
§ 7A Additional cigarette excise tax; credit to Children's and Seniors' Health Care Assistance Fund; exemption 
§ 7B Cigars and smoking tobacco; payment and rate of excise tax; liability of distributors, retailers and residents; nonresident cigar distributors; licenses; violations and penalties 
§ 7C Additional payment of excise; credit to Health Protection Fund 
§ 7D Personal and individual liability to commonwealth upon failure to pay amount due under this chapter 
§ 7E Electronic nicotine delivery systems 

Amended by St.2022, c.180, § 3, effective November 9, 2022

§ 8 Prosecution for illegal possession, etc. 
§ 10 Regulation of vending machines; penalties for particular offenses; sales to children 

Amended by St.2018, c. 157, §§ 2-3, effective December 31, 2018

§ 11 Records and reports of purchases and sales; investigation, examination and search 
§ 12 Selling price; ''loss-leaders'' prohibited 
§ 13 Definitions of cost and sale terms 
§ 14 Unfair competition; penalty 
§ 15 Application of act to unusual sales 
§ 16 Fair competition; prices 
§ 17 Illegal contracts 
§ 18 Fictitious prices; discounts 
§ 19 Invoice cost of goods purchased at forced sales 
§ 20 Cost survey as evidence 
§ 21 Liability of agents aiding violations 
§ 26 Police power 
§ 27 Severability clause 
§ 28 Disposition of sums received 
§ 29 Payment of tax through use of adhesive stamps 
§ 30 Stamper; purchase and use of stamps; appointment; compensation; payment for stamps 
§ 31 Redemption of unused or mutilated stamps, etc. 
§ 33 Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages 
§ 33A Packages containing fewer than 20 cigarettes; stamps; penalties 
§ 34 Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions 
§ 35 Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures 
§ 36 Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence 
§ 37 Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures 
§ 38 Unauthorized use of excise stamps; penalty 
§ 38A Seizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid 
§ 39 Application of Secs. 29 to 39 
§ 40 Multi-agency illegal tobacco task force; powers and duties; meetings; annual report 

Amended by St.2020, c.227, §§33-34, effective January 1, 2020

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