§ 1 Definitions
§ 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
§ 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; definitions; excise taxes; liability for collection and payment; payment amount; delivery and transfer; penalties
§ 8 Prosecution for illegal possession, etc.
§ 10 Regulation of vending machines; penalties for particular offenses; sales to children
§ 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
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Terms Used In Massachusetts General Laws > Chapter 64C - Cigarette Excise

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Interests: includes any form of membership in a domestic or foreign nonprofit corporation. See Massachusetts General Laws ch. 156D sec. 11.01
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Verdict: The decision of a petit jury or a judge.