Mass. Gen. Laws ch. 64C – Cigarette Excise | Midpage1Definitions2Vendors' licenses; display2ADefinitions applicable to Secs. 2A to 2F2BTest method and performance standard for cigarettes offered for sale or sold to persons located in commonwealth2CCertification to be submitted by manufacturer; fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund2DMarking to indicate compliance with testing and performance standard requirements2ESale of cigarettes in violation of testing and performance standard requirements; civil penalties; inspections; action by attorney general; inclusion in directory of tobacco product manufacturers2FFire Prevention and Public Safety Fund5Records and statements required of vendors and purchasers5ACollection of excises imposed on residents purchasing cigarettes and tobacco products in interstate commerce; statements of sellers and shipping invoices6Payment of excise; reports and examination of records of carriers, warehousemen, etc.; amount credited to Commonwealth Care Trust Fund7AAdditional cigarette excise tax; credit to Children's and Seniors' Health Care Assistance Fund; exemption7BCigars and smoking tobacco; payment and rate of excise tax; liability of distributors, retailers and residents; nonresident cigar distributors; licenses; violations and penalties7CAdditional payment of excise; credit to Health Protection Fund7DPersonal and individual liability to commonwealth upon failure to pay amount due under this chapter7EElectronic nicotine delivery systems; definitions; excise taxes; liability for collection and payment; payment amount; delivery and transfer; penalties8Prosecution for illegal possession, etc.10Regulation of vending machines; penalties for particular offenses; sales to children11Records and reports of purchases and sales; investigation, examination and search12Selling price; ''loss-leaders'' prohibited13Definitions of cost and sale terms14Unfair competition; penalty15Application of act to unusual sales16Fair competition; prices17Illegal contracts18Fictitious prices; discounts19Invoice cost of goods purchased at forced sales20Cost survey as evidence21Liability of agents aiding violations26Police power27Severability clause28Disposition of sums received29Payment of tax through use of adhesive stamps30Stamper; purchase and use of stamps; appointment; compensation; payment for stamps31Redemption of unused or mutilated stamps, etc.33Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages33APackages containing fewer than 20 cigarettes; stamps; penalties34Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions35Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures36Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence37Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures38Unauthorized use of excise stamps; penalty38ASeizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid39Application of Secs. 29 to 3940Multi-agency illegal tobacco task force; powers and duties; meetings; annual report