Chapter 64C: CIGARETTE EXCISE
- Section 1 Definitions
- Section 2 Vendors' licenses; display
- Section 2A Definitions applicable to 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- Section 3, 4 Repealed, 1976, 415, Sec. 107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- Section 7 Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115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 7E Electronic nicotine delivery systems; definitions; excise taxes; liability for collection and payment; payment amount; delivery and transfer; penalties
- 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- Section 9 Repealed, 1976, 415, Sec. 107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
- Section 40 Multi-agency illegal tobacco task force; powers and duties; meetings; annual report