Section 1 - Definitions

Section 2 - Vendors’ licenses; display

Section 2A - Definitions for Secs. 2A to 2F

Section 2B - Test method and performance standard for cigarettes offered for sale or sold to persons located in commonwealth

Section 2C - Certification to be submitted by manufacturer; fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund

Section 2D - Marking to indicate compliance with testing and performance standard requirements

Section 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

Section 2F - Fire Prevention and Public Safety Fund

Section 3, 4 - Repealed, 1976, 415, Sec. 107

Section 5 - Records and statements required of vendors and purchasers

Section 5A - Collection of excises imposed on residents purchasing cigarettes and tobacco products in interstate commerce; statements of sellers and shipping invoices

Section 6 - Payment of excise; reports and examination of records of carriers, warehousemen, etc.; amount credited to Commonwealth Care Trust Fund

Section 7 - Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115

Section 7A - Additional cigarette excise tax; credit to Children’s and Seniors’ Health Care Assistance Fund; exemption

Section 7B - Cigars and smoking tobacco; payment and rate of excise tax; liability of distributors, retailers and residents; nonresident cigar distributors; licenses; violations and penalties

Section 7C - Additional payment of excise; credit to Health Protection Fund

Section 7D - Personal and individual liability to commonwealth upon failure to pay amount due under this chapter

Section 8 - Prosecution for illegal possession, etc.

Section 9 - Repealed, 1976, 415, Sec. 107

Section 10 - Regulation of vending machines; penalties for particular offenses; sales to children

Section 11 - Records and reports of purchases and sales; investigation, examination and search

Section 12 - Selling price; “loss-leaders” prohibited

Section 13 - Definitions of cost and sale terms

Section 14 - Unfair competition; penalty

Section 15 - Application of act to unusual sales

Section 16 - Fair competition; prices

Section 17 - Illegal contracts

Section 18 - Fictitious prices; discounts

Section 19 - Invoice cost of goods purchased at forced sales

Section 20 - Cost survey as evidence

Section 21 - Liability of agents aiding violations

Section 22 to 25 - Repealed, 1976, 415, Sec. 107

Section 26 - Police power

Section 27 - Severability clause

Section 28 - Disposition of sums received

Section 29 - Payment of tax through use of adhesive stamps

Section 30 - Stamper; purchase and use of stamps; appointment; compensation; payment for stamps

Section 31 - Redemption of unused or mutilated stamps, etc.

Section 32 - Repealed, 1976, 415, Sec. 107

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

Section 33A - Packages containing fewer than 20 cigarettes; stamps; penalties

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

Section 35 - Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures

Section 36 - Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence

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

Section 38 - Unauthorized use of excise stamps; penalty

Section 38A - Seizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid

Section 39 - Application of Secs. 29 to 39