reglab/housing_qa huggingface dataset:
MA Gen L ch 64a § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 13 - Disposition of Moneys Received

Section 13. All sums received from the excise imposed on aviation fuel, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement under sections 7 and 7A, shall be credited to the Commonwealth Transportation Fund and may be used for airport development projects approved and carried out at airports and landing facilities under 49 U.S.C. App. s 2210; and all other sums received from the excise imposed in section 4, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement under said sections 7 and 7A, shall be credited as follows: (i) 99.85 per cent shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes; and (ii) 0.15 per cent shall be credited to the Inland Fisheries and Game Fund established in section 2C of chapter 131.
MA Gen L ch 64c § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 2 - Vendors' Licenses; Display

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. If a manufacturer, wholesaler, vending machine operator or unclassified acquirer acts in more than one of said capacities at any one place of business he shall procure a license for each capacity in which he acts. Every machine operated or maintained for the purpose of vending tobacco products shall for the purposes of this chapter be deemed to constitute a place of retail business, and no person shall maintain or cause to be operated such a machine without procuring a retailer's license. Each license so issued or a duplicate copy thereof shall be prominently displayed on the premises covered by the license and in the case of vending machines there shall be attached to the same a disc or marker to be furnished by the commissioner showing it to have been licensed. The licensing of the operation of cigarette vending machines is retained exclusively by the commonwealth and no city, town or other political subdivision of the commonwealth may license such operation.
MA Gen L ch 64c § 2a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 2a - Definitions Applicable to Secs. 2a to 2f

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 in part of tobacco or any other substance, regardless of size or shape and whether or not such tobacco or substance is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco, and that, because of its size, appearance, the type of tobacco used in its filler, or its packaging or labeling, is likely to be offered to, or purchased by, consumers as a cigarette or cigarette equivalent.  ''Secretary'', the secretary of the executive office of public safety and security, or his designee.  ''Manufacturer'', (1) any entity which manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced anywhere that such manufacturer intends to be sold in the commonwealth, including cigarettes intended to be sold in the United States through an importer;  (2) the first purchaser anywhere that intends to resell in the United States cigarettes manufactured anywhere that the original manufacturer or maker does not intend to be sold in the United States; or  (3) any entity that becomes a successor of an entity described in clause (1) or clause (2) of this definition.  ''Repeatability'', the range of values within which the repeat results of cigarette test trials from a single laboratory will fall 95 per cent of the time.  ''Retail dealer'', any person other than a manufacturer or wholesale dealer engaged in selling cigarettes or tobacco products.  ''Sale'', any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement thereof. In addition to cash and credit sales, the giving of cigarettes as samples, prizes or gifts, and the exchanging of cigarettes for any consideration other than money shall be considered a sale.  ''Sell'', to sell, or to offer or agree to sell.  ''Quality control and quality assurance program'', the laboratory procedures implemented to ensure that operator bias, systematic and nonsystematic methodological errors or equipment-related problems do not affect the results of testing and that the testing repeatability remains within the required repeatability values stated in clause (5) of subsection (a) of section 2B for all test trials used to certify cigarettes in accordance with section 2C.  ''Wholesale dealer'', any person who sells cigarettes or tobacco products to retail dealers or other persons for purposes of resale, and any person who owns, operates or maintains 1 or more cigarette or tobacco product vending machines in, at or upon premises owned or occupied by any other person or entity.
MA Gen L ch 64c § 2c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 2c - Certification to Be Submitted by Manufacturer; Fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund

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 forth under section 2B;  (3) each cigarette listed in the certification shall be described with the following information:—  (i) brand, the trade name on the package;  (ii) style, light or ultra light;  (iii) length in millimeters;  (iv) circumference in millimeters;  (v) filter or non-filter;  (vi) package description, soft pack or box; and  (vii) the marking approved in accordance with this section.  (b) Such certifications shall be made available to the attorney general and the department of revenue for the purposes of ensuring compliance with this section. Each cigarette certified under section 2C shall be re-certified every 3 years.  (c) For each cigarette listed in a certification a manufacturer shall pay to the secretary a $250 fee. The secretary may, by regulation, adjust this fee to an amount sufficient only to provide for processing, testing, enforcement and oversight activities related to sections 2B to 2F, inclusive.  (d) There shall be a separate fund on the books of the commonwealth to be known as the Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund. Such fund shall consist of all certification fees submitted by manufacturers and shall, in addition to any other monies made available for such purpose, be expended by the secretary, without further appropriation, and shall be used to support state processing, testing, enforcement, and oversight activities related to implementation of sections 2B to 2F, inclusive, and for a senior awareness of fire education program which shall include, education about the risk of fire to seniors and the purchase of safety devices for the benefit of at risk seniors. All payments from the Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund shall be made on the audit and warrant of the state treasurer on vouchers certified and submitted by the secretary. The secretary may incur expenses for, and the comptroller may certify for payment, amounts from the fund not to exceed the most recent revenue estimate in the state accounting system for the fiscal year; provided, however, that no expenditure shall cause the fund to be out of balance at the end of any fiscal year.
MA Gen L ch 64c § 2d (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 2d - Marking to Indicate Compliance With Testing and Performance Standard Requirements

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 to indicate a visible mark printed at or around the area of the UPC code. Such mark may consist of alphanumeric or symbolic characters permanently stamped, engraved, embossed or printed in conjunction with the UPC code;  (2) Any visible combination of alphanumeric or symbolic characters permanently stamped, engraved, embossed or printed upon the cigarette package or cellophane wrap; or  (3) Printed, stamped, engraved or embossed text that indicates that the cigarettes meet the standards of this section.  (b) A manufacturer shall use only 1 marking and shall apply this marking uniformly for all packages including, but not limited to, packs, cartons and cases and all brands marketed by that manufacturer.  (c) The secretary shall be notified as to the marking that is selected.  (d) Prior to the certification of any cigarette, a manufacturer shall present its proposed marking to the secretary for approval. Upon receipt of the request, the secretary shall approve or disapprove the marking offered, except that the secretary shall approve any marking in use and approved for sale in New York State pursuant to the New York fire safety standards for cigarettes. Proposed markings shall be deemed approved if the secretary fails to act within 10 business days of receiving a request for approval.  (e) No manufacturer shall modify its approved marking unless the modification has been approved by the secretary in accordance with this section.  (f) Manufacturers certifying cigarettes in accordance with section 2C shall provide a copy of such certifications to all wholesale dealers and agents to which they sell cigarettes, and shall also provide sufficient copies of an illustration of the package marking utilized by the manufacturer pursuant to this section for each retailer to which the wholesale dealers or agents sell cigarettes. Wholesale dealers and agents shall provide a copy of these package markings received from manufacturers to all retail dealers to which they sell cigarettes. Wholesale dealers, agents and retail dealers shall permit the secretary, the commissioner of the department of revenue, the attorney general, or employees thereof, to inspect markings of cigarette packaging marked in accordance with this section.
MA Gen L ch 64c § 2f (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 2f - Fire Prevention and Public Safety Fund

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, in addition to any other monies made available for such purpose, be expended by the state fire marshal, without further appropriation, for fire safety and prevention programs. All payments from such fund shall be made on the audit and warrant of the state treasurer on vouchers certified and submitted by the secretary.
MA Gen L ch 64c § 5a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 5a - Collection of Excises Imposed on Residents Purchasing Cigarettes and Tobacco Products in Interstate Commerce; Statements of Sellers and Shipping Invoices

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 from persons selling cigarettes in interstate commerce to residents of the commonwealth and obtain the monthly invoices covering all such shipments of cigarettes into the commonwealth, as required by said section 376. Those invoices shall, as authorized by said section 376, include the name and address of the person to whom the cigarette shipment was made, the brand, the quantity thereof, and the amount paid. Upon receipt of that information, the department shall make all reasonable efforts to collect all excises due under this chapter.  (2) The department shall provide information received pursuant to this section to the department of public health. The department shall report every 6 months to the house and senate committees on ways and means and the joint committee on health care on the steps taken to enforce this section and the amounts collected pursuant to collection activities mandated by this section.
MA Gen L ch 64c § 7a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 7a - Additional Cigarette Excise Tax; Credit to Children's and Seniors' Health Care Assistance Fund; Exemption

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 cigarette so sold during the calendar month covered by the return; provided, however, that cigarettes with respect to which the excise under this section has once been imposed and has not been refunded, if paid, shall not be subject upon a subsequent sale to the excise imposed by this section. In addition to the excise imposed by section six, each unclassified acquirer shall, at the time of filing a return required by said section sixteen of chapter sixty-two C, pay to the commissioner an excise equal to twelve and one-half mills for each cigarette so imported or acquired and held for sale or consumption, and cigarettes with respect to which such excise has been imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any further excise under this section. Notwithstanding the provisions of this section, the excise imposed by this section shall equal twenty-five percent of the price paid by such licensee or unclassified acquirer to purchase smokeless tobacco so sold, imported, or acquired.  (b) Except as the provisions of this section expressly provide to the contrary, all of the provisions of this chapter and of chapter sixty-two C relative to the assessment, collection, payment, abatement, verification, and administration of taxes, including penalties, shall, so far as pertinent, be applicable to the excise imposed by this section.  (c) Notwithstanding the provisions of section twenty-eight, all revenues received pursuant to this section, together with any penalties, forfeitures, interest, costs of suits and fines collected in connection therewith, less all amounts refunded or abated in connection therewith, all as determined by the commissioner of revenue according to his best information and belief, shall be credited to the Children's and Seniors' Health Care Assistance Fund, established pursuant to section two FF of chapter twenty-nine.  (d) Any cigarette which does not contain nicotine shall be exempt from the excise herein referred.
MA Gen L ch 64c § 7c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 7c - Additional Payment of Excise; Credit to Health Protection Fund

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 cigarette so sold during the calendar month covered by the return; provided, however, that cigarettes with respect to which the excise under this section has once been imposed and has not been refunded, if paid, shall not be subject upon a subsequent sale to the excise imposed by this section. In addition to the excise imposed by section six, each unclassified acquirer shall, at the time of filing a return required by said section sixteen of chapter sixty-two C, pay to the commissioner an excise equal to twelve and one-half mills for each cigarette so imported or acquired and held for sale or consumption, and cigarettes with respect to which such excise has been imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any further excise under this section. Notwithstanding the provisions of this section, the excise imposed by this section shall equal twenty-five percent of the price paid by such licensee or unclassified acquirer to purchase smokeless tobacco so sold, imported or acquired.  (b) Except as the provisions of this section expressly provide to the contrary, all of the provisions of this chapter and of chapter sixty-two C relative to the assessment, collection, payment, abatement, verification and administration of taxes, including penalties, shall, so far as pertinent, be applicable to the excise imposed by this section.  (c) Notwithstanding the provisions of section twenty-eight, all revenues received pursuant to this section, together with any penalties, forfeitures, interest, costs of suits and fines collected in connection therewith, less all amounts refunded or abated in connection therewith, all as determined by the commissioner of revenue according to his best information and belief, shall be credited to the Health Protection Fund established pursuant to section two GG of chapter twenty-nine.
MA Gen L ch 64c § 7d (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 7d - Personal and Individual Liability to Commonwealth Upon Failure to Pay Amount Due Under This Chapter

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 employee of a corporation or a member or employee of a partnership or limited liability company who, as such officer, employee or member, is under a duty to pay over the taxes imposed by this chapter.
MA Gen L ch 64c § 11 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 11 - Records and Reports of Purchases and Sales; Investigation, Examination and Search

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 occupying, premises where a vending machine is located shall keep a record of all cigarettes sold through the vending machine so located on his premises and the amount of commission paid by the person operating the cigarette vending machine. Such records shall consist of written statements to be given by each person operating vending machines for the sale of cigarettes as provided by section five. Such records shall be safely preserved for a period of three years in such a manner as to insure permanency and accessibility for inspection by the commissioner or his authorized representative. The commissioner may require any retailer or any owner or tenant occupying premises where a vending machine for the sale of cigarettes has been installed to make reports as often as the commissioner deems necessary to enable him to determine whether the excise imposed by this chapter has been fully paid. The commissioner and his authorized representatives may examine the books, papers and records of any retailer in the commonwealth, for the purpose of determining whether the excise imposed by this chapter has been fully paid, and may investigate, examine and search any premises where cigarettes are possessed, stored or sold for the purpose of determining whether the provisions of this chapter are being obeyed.
MA Gen L ch 64c § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|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.
MA Gen L ch 64c § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 14 - Unfair Competition; Penalty

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 competitors, destroy substantially or lessen competition, to advertise, offer to sell or sell at wholesale cigarettes at less than cost to the wholesaler. Any such retailer or wholesaler violating this subsection shall be punished by a fine of not more than five hundred dollars.  (b) Evidence of advertisement offering to sell, or sale, of cigarettes by any retailer or wholesaler at less than cost to him, shall be prima facie evidence of intent to injure competitors, destroy substantially or lessen competition.
MA Gen L ch 64c § 15 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 15 - Application of Act to Unusual Sales

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 fide clearance sales for the purpose of discontinuing trade in such cigarettes and said advertising, offer to sell or sale shall state the reason therefor and the quantity of such cigarettes advertised, offered for sale or to be sold; (c) where cigarettes are advertised, offered for sale or sold as imperfect or damaged and said advertising, offer to sell or sale shall state the reason therefor and the quantity of such cigarettes advertised, offered for sale or to be sold; (d) where cigarettes are sold upon the complete final liquidation of a business; (e) where cigarettes are advertised, offered for sale or sold by any fiduciary or other officer acting under the order or direction of any court; (f) where cigarettes are advertised or offered for sale or sold for charitable purposes or to relief agencies; (g) where cigarettes are sold on contract to any department, board or commission of the commonwealth or any political subdivision thereof, or to any institution maintained thereby.