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February 07, 2026 Snow | 24°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 64C CIGARETTE EXCISE
  5. Section 12 Selling price; ''loss-leaders'' prohibited

Section 12

Section 12: Selling price; ''loss-leaders'' prohibited

Section 12. No person shall be permitted to sell cigarettes as ''loss-leaders'' with intent to injure competitors or to destroy competition, and the commissioner shall enforce sections thirteen to twenty-one, inclusive, in order to prohibit such sales and stabilize and increase collections under this chapter.