Chapter 64C

Section 1. Whenever used in this chapter unless the context shall otherwise require, the following words or terms shall have the following meanings:—''commissioner'', the commissioner of revenue; ''person'', any individual, firm, fiduciary, partnership, corporation, trust or asso…

Section 10. No person shall have in his possession a machine for vending cigarettes for a period in excess of seventy-two hours unless there shall be attached to the same a disc or marker as provided by section two; provided, that this provision shall not apply to any such machin…

Section 11. Each retailer shall keep within the commonwealth complete and accurate records of all cigarettes purchased or otherwise acquired. Such records shall consist of written statements to be delivered by each wholesaler as provided by section five. Every owner of, or tenant…

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 c…

Section 13. (a) The term ''cost to the retailer'' shall mean the invoice cost of the cigarettes to the retailer, or the replacement cost of the cigarettes to the retailer within thirty days prior to the date of sale, in the quantity last purchased, whichever is lower, less all tr…

Section 14. (a) It shall be unlawful for any retailer, with intent to injure competitors, destroy substantially or lessen competition, to advertise, offer to sell or sell at retail cigarettes at less than cost to the retailer, or for any wholesaler, with intent to injure competit…

Section 15. The provisions of sections thirteen to twenty-one, inclusive, shall not apply to sales at retail or sales at wholesale made:—(a) in an isolated transaction and not in the usual course of business; (b) where cigarettes are advertised, offered for sale or sold in bona f…

Section 16. Any retailer or wholesaler may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the prices of a competitor who is selling the same article at cost to him as a wholesaler or retailer. The prices of cigarettes advertised, offered for sal…

Section 17. Any contract, express or implied, made by any person, firm or corporation in violation of any of the provisions of sections thirteen to twenty-one, inclusive, is declared to be an illegal and void contract and no recovery thereon shall be had.

Section 18. In determining cost to the retailer and cost to the wholesaler, the court shall receive and consider, as bearing on the bona fides of such cost, evidence tending to show that any person complained against under any provision of sections thirteen to twenty-one, inclusi…

Section 19. In establishing the cost of cigarettes to the retailer or wholesaler, the invoice cost of said cigarettes purchased at a forced, bankrupt, closeout sale or other sale outside of the ordinary channels of trade may not be used as a basis for justifying a price lower tha…

Section 2. No person shall sell tobacco products or act as a manufacturer, wholesaler, vending machine operator, unclassified acquirer, transportation company or retailer, in the commonwealth unless licensed to do so in accordance with section sixty-seven of chapter sixty-two C. …

Section 20. Where the particular trade, of which the person complained against is a member, has an established cost survey for the trading area in which the offense is committed, said cost survey shall be deemed competent evidence to be used in proving the cost to the person comp…

Section 21. Any individual who as a director, officer, partner, member, or agent of any person violating any provision of this chapter assists or aids, directly or indirectly, in such violation shall, equally with the person for whom he acts, be responsible therefor and subject t…

Section 26. At the request of the commissioner, the colonel of state police may appoint employees of the department of revenue as special police officers, each to serve subject to removal by the colonel of state police. Such police officers shall report to the colonel of state po…

Section 27. If any provision or provisions of this chapter is or are declared unconstitutional or inoperative by a final judgment, order or decree of the supreme court of the United States or of the supreme judicial court of the commonwealth, the remaining parts of said chapter s…

Section 28. Except as provided in sections 6 and 7A all sums received pursuant to the excise imposed by this chapter, together with any penalties, forfeitures, interest, costs of suits and fines collected in connection therewith, less all amounts refunded or abated in connection …

Section 29. The excise imposed by this chapter shall be paid to the commissioner through the use of adhesive stamps evidencing the payment of said excise, which stamps shall be of such design and in such denominations as the commissioner may prescribe. Except as otherwise provide…

Section 2A. As used in sections 2A to 2F, inclusive, the following words shall have the following meanings:— ''Agent'', any person authorized by the commonwealth to purchase and affix tax stamps on packages of cigarettes. ''Cigarette'', any roll for smoking whether made wholly or…

Section 2B. (a) No cigarettes may be sold or offered for sale in the commonwealth or offered for sale or sold to persons located in the commonwealth unless the cigarettes have been tested in accordance with the test method prescribed in this section and meet the performance stand…

Section 2C. (a) Each manufacturer shall submit to the secretary a written certification attesting that:— (1) each cigarette listed in the certification has been tested in accordance with section 2B; (2) each cigarette listed in the certification meets the performance standard set…

Section 2D. (a) Cigarettes that are certified by a manufacturer in accordance with section 2C shall be marked to indicate compliance with the requirements of section 2B. Such marking shall be in 8 point font type or larger and consist of: (1) Modification of the product UPC code …

Section 2E. (a) Any manufacturer, wholesale dealer, agent or any other person or entity who knowingly sells cigarettes, other than through retail sale, in violation of section 2B shall be subject to a civil penalty not to exceed $10,000 per each such sale of such cigarettes for a…

Section 2F. There shall be a separate fund on the books of the commonwealth to be known as the Fire Prevention and Public Safety Fund. The fund shall consist of all monies recovered as penalties under section 2E. Such monies shall be deposited to the credit of the fund and shall,…

Section 30. Every stamper shall purchase cigarette excise stamps from the commissioner and shall affix them, in the manner and within the time prescribed by the commissioner, to each package of cigarettes to be sold within the commonwealth in an aggregate denomination not less th…

Section 31. The commissioner shall redeem any unused or mutilated but identifiable stamps that any stamper may present for redemption; provided, that they were originally lawfully purchased by the stamper who presents them for redemption. Such redemption shall be made at the face…

Section 33. Licensees and stampers shall not sell, borrow, loan or exchange unstamped cigarettes or stamps to, from or with other such licensees or stampers unless authorized by the commissioner. Licensees, other than stampers, shall not accept deliveries of unstamped or improper…

Section 33A. A stamper shall not affix a stamp on a cigarette package containing fewer than 20 cigarettes. A licensee shall not hold for sale, offer for sale, sell, possess with intent to sell, or otherwise dispose of a cigarette package containing fewer than 20 cigarettes. In ad…

Section 34. Whoever, not being a licensed transportation company or a person specifically authorized by the commissioner, holds for sale, offers for sale, sells, possesses with intent to sell, or otherwise disposes of cigarettes within the commonwealth, unless each individual pac…

Section 35. Whoever, not being a stamper or licensed transportation company or such other person as the commissioner may authorize, knowingly possesses or delivers or transports unstamped cigarettes in the commonwealth shall be punished by a fine of not more than five thousand do…

Section 36. Whoever, not being a stamper, or licensed transportation company or such other person as the commissioner may authorize, possesses, delivers or transports any unstamped cigarettes, except cigarettes acquired prior to the date when stamps were required to be affixed th…

Section 37. Whoever falsely or fraudulently makes, forges, alters or counterfeits, or causes or procures to be falsely or fraudulently made, forged, altered or counterfeited, any cigarette excise stamps prepared or prescribed by the commissioner under the authority of this chapte…

Section 38. Whoever, not being an authorized agent, sells or offers for sale any stamp or stamps issued under the provisions of this chapter in order to provide evidence of the payment of the excise imposed by this chapter shall be punished by a fine of not more than two thousand…

Section 38A. Whenever the commissioner or a police officer discovers, in the possession of any person not being a stamper, licensed transportation company or one authorized by the commissioner, any cigarettes subject to tax under this chapter that do not have affixed to them the …

Section 39. Nothing in sections twenty-nine to thirty-nine, inclusive, shall affect any of the other provisions of this chapter and all of said other provisions shall continue in full force and effect and shall apply to sections twenty-nine to thirty-nine, inclusive, insofar as t…

Section 40. (a) There shall be a multi-agency illegal tobacco task force. The task force shall coordinate efforts to combat the distribution of contraband tobacco and tobacco products, as defined in section 6 of chapter 270, including efforts to foster compliance with the law and…

Section 5. Every manufacturer, wholesaler, vending machine operator, transportation company and unclassified acquirer shall keep a complete and accurate record of all tobacco products manufactured, purchased or otherwise acquired. Such records except in the case of a manufacturer…

Section 5A. (1) The department shall aggressively seek to collect all excises imposed by this chapter from residents of the commonwealth who purchase cigarettes and tobacco products in interstate commerce. The department shall, pursuant to 15 U.S.C. section 376, seek statements f…

Section 6. Every licensee who is required to file a return under section 16 of chapter 62C shall, at the time of filing such return, pay to the commissioner an excise equal to 1501/2 mills plus any amount by which the federal excise tax on cigarettes is less than 8 mills for each…

Section 7A. (a) In addition to the excise imposed by section six, every licensee who is required to file a return under section sixteen of chapter sixty-two C shall, at the time of filing such a return, pay to the commissioner an excise equal to twelve and one-half mills for each…

Section 7B. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:— ''Cigar'', any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco; provided, however, that cigar shall not i…

Section 7C. (a) In addition to the excise imposed by section six, every licensee who is required to file a return under section sixteen of chapter sixty-two C shall, at the time of filing such return, pay to the commissioner an excise equal to twelve and one-half mills for each c…

Section 7D. A person who fails to pay to the commissioner any sum required to be paid under this chapter shall be personally and individually liable therefor to the commonwealth. For the purposes of this section, ''person'' shall include, but not be limited to, an officer or empl…

Section 7E. (a) As used in this section, the following words shall have the following meanings unless the context clearly requires otherwise: ''Electronic nicotine delivery system'', an electronic device, whether for 1-time use or reusable, that can be used to deliver nicotine or…

Section 8. A deputy sheriff, chief of police, deputy chief of police, city marshal, deputy or assistant marshal, police officer, including a state police officer or a special police officer appointed under section twenty-six, or constable, or, in the county of Dukes or Nantucket,…