There is hereby imposed, in addition to the tax levied under the provisions of chapter sixty-four D of the General Laws and Section 23 of Chapter 546 of the Acts of 1969 a surcharge equal to eighteen per cent of the tax imposed under the provisions of said chapter. Notwithstanding the provisions of any general or special law, including the provisions of Chapter 64D, to the contrary, and except for any county which has been abolished pursuant to the provisions of chapter 34B or other applicable provision of law, on the first day of each month, the taxes collected pursuant to the provisions of this section shall be transmitted to the Deed’s Excise Fund for each county. All taxes collected under the provisions of this section in all counties that have been abolished pursuant to the provisions of chapter 34B or other applicable provision of law shall be transmitted to and retained by the general fund in accordance with the provisions of section 10 of Chapter 64D.
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