Chapter 64c - Cigarette Excise

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 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 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 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 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 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

We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish