Chapter 64D

Section 1. There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in respect of the vellum, parchment or paper upon which such deeds, instruments or writings, or any of them are written o…

Section 10. The taxes provided by this chapter shall be retained by the commonwealth.

Section 11. Except for Barnstable and Suffolk counties, there shall be established upon the books of each county of a transferred sheriff, the government of which county has not been abolished by chapter 34B or other law, a fund, maintained separate and apart from all other funds…

Section 11A. (a) There shall be established upon the books of Barnstable county, being a county of a transferred sheriff, the government of which county has not been abolished by chapter 34B or other law, a fund, maintained separate and apart from all other funds and accounts of …

Section 12. (a) Notwithstanding any general or special law to the contrary, of that portion of the amounts deposited in the Deeds Excise Fund for each county from revenues collected pursuant to this chapter which represents 10.625 per cent of the taxes collected: (1) not more tha…

Section 2. The tax imposed by this chapter shall be paid by the person who makes or signs the deed, instrument or writing, or for whose benefit the same is made or signed. The payment of the tax shall be denoted by adhesive stamps affixed to the deed, instrument or writing, or to…

Section 3. Adhesive stamps for the purpose of paying the excise under this chapter shall be prepared by the commissioner in such form, of such denominations and in such quantities as he may prescribe. He shall make provision for the sale of such stamps in such places and at such …

Section 3A. The county commissioners may draw and approve an order, which shall be certified by their clerk, directing the county treasurer to pay over to each register of deeds of his county an amount of money sufficient to meet the probable monthly requirements of each such reg…

Section 3B. If a register of deeds through his county treasurer has paid the premium for a surety company bond required in connection with the obtaining, keeping and selling of such stamps, the commissioner, on proof of such payment, shall certify to the comptroller the amount so…

Section 4. If any stamps have been erroneously affixed, the person who has overpaid the tax may apply to the commissioner for an abatement in accordance with section thirty-seven of chapter sixty-two C.

Section 6. The commissioner shall administer and enforce the taxes imposed by this chapter. At any time after the making of a conveyance or transfer subject to the excise imposed by this chapter, he may investigate and ascertain whether said excise, in the proper amount, was paid…

Section 6A. Whoever signs and delivers to a purchaser or purchasers, or to any person or persons designated by such purchaser or purchasers, a deed, instrument or writing which does not have the stamps required by this chapter affixed thereto or to the vellum, parchment or paper …

Section 6B. The register of deeds may refuse to record or register any deed, instrument or writing which does not have the stamps required by this chapter, as determined by the register, affixed thereto or to vellum, parchment or paper upon which it is written or printed.

Section 7. Any person knowingly making a false affixation of stamps on deeds or other instruments provided for by this chapter for the purpose of defrauding the commonwealth shall be punished by a fine of not less than five hundred dollars nor more than one thousand dollars, or b…

Section 8. Whoever wilfully removes or alters or knowingly permits to be removed or altered the cancelling or defacing mark of any stamp provided for by this chapter with intent to use such stamp, or knowingly or wilfully buys, prepares for use, uses, has in possession, or suffer…

Section 9. Whoever fraudulently makes use of an adhesive stamp to denote the payment of the excise imposed by this chapter, without effectually cancelling it in accordance with section two, shall be punished by a fine of not less than two hundred nor more than five hundred dollar…