§ 1 Rate of taxation; instrument excepted
§ 2 Person subject to tax; method of denoting payment; ”person” defined
§ 3 Use of stamps for payment of tax; metering machines, etc.
§ 3A Funds at registries of deeds for purchase of excise stamps for sale, etc.
§ 3B Reimbursement by state of counties for bond premiums
§ 4 Erroneously affixed stamps; abatement
§ 6 Powers and duties of commissioner; penalty for interference, false entries, etc.
§ 6A Failure to affix stamps; penalty
§ 6B Refusal to register; lack of required stamps
§ 7 Penalty for false affixation of stamps
§ 8 Penalty for illegal removal of stamp
§ 9 Penalty for fraudulent use of stamp
§ 10 Disposition of tax receipts
§ 11 Deeds Excise Fund
§ 11A Barnstable County Deeds Excise Fund
§ 12 Disbursement of funds
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Terms Used In Massachusetts General Laws > Chapter 64D - Excise On Deeds, Instruments and Writings

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • 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.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.