reglab/housing_qa huggingface dataset:
MA Gen L ch 23k § 32 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 32 - Registration of Labor Organization Seeking to Represent Employees of Gaming Establishment; Financial Interest of Labor Organization or Its Officers in Gaming Establishment

Section 32. (a) Each labor organization, union or affiliate seeking to represent employees who are employed at a gaming establishment shall register with the commission.  (b) Neither a labor organization, nor its officers who are not otherwise licensed or registered under this chapter, may hold any financial interest in a gaming establishment whose employees are represented by the organization.
MA Gen L ch 23k § 33 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 33 - Junkets, Junket Representatives and Junket Enterprises Authorized; Licensing of Junket Representatives as Gaming Employee; Reporting; Prohibited Conduct

Section 33. (a) No junkets may be organized or permitted and no person may act as a junket representative or junket enterprise except as authorized by the commission under this chapter.  (b) A junket representative employed by a gaming licensee or affiliate of a gaming licensee shall be licensed as a gaming employee, including provisions for the issuance of a temporary license; provided, however, that the junket representative need not be a resident of the commonwealth. A person who holds a valid gaming employee license may act as a junket representative while employed by a gaming licensee or an affiliate. No gaming licensee shall employ or otherwise engage a junket representative who is not licensed under this chapter.  (c) The commission shall deny an application for a license under this section if the commission finds that an applicant is disqualified under section 16 or may be unsuitable for licensure under any of the criteria set forth in section 12.  (d) Each gaming licensee, junket representative or junket enterprise shall file a report with the bureau with respect to each list of junket patrons or potential junket patrons purchased directly or indirectly by the gaming licensee, junket representative or junket enterprise.  (e) No junket enterprise or junket representative or person acting as a junket representative shall: (i) engage in efforts to collect upon checks that have been returned by banks without full and final payment; (ii) exercise approval authority with regard to the authorization or issuance of credit under this chapter; (iii) act on behalf of or under any arrangement with a gaming licensee or a gaming patron with regard to the redemption, consolidation or substitution of the gaming patron's checks awaiting deposit; (iv) individually receive or retain any fee from a patron for the privilege of participating in a junket; or (v) pay for any services, including transportation, or other items of value provided to, or for the benefit of, any patron participating in a junket.
MA Gen L ch 23k § 34 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 34 - Appointment of Conservator to Manage and Operate Business of Gaming Licensee Upon Revocation, Suspension, or Failure or Refusal of Renewal of License

Section 34. (a) Upon revocation or suspension of a gaming license or upon the failure or refusal to renew a gaming license, the commission may appoint a conservator to temporarily manage and operate the business of the gaming licensee relating to the gaming establishment. Such conservator shall be a person of similar experience in the field of gaming management and, in the case of replacing a gaming licensee, shall have experience operating a gaming establishment of similar caliber in another jurisdiction, and shall be in good standing in all jurisdictions in which the conservator operates a gaming establishment. Upon appointment, a conservator shall agree to all licensing provisions of the former gaming licensee.  (b) A conservator shall, before assuming, managerial or operational duties, execute and file a bond for the faithful performance of its duties payable to the commission with such surety and in such form and amount as the commission shall approve.  (c) The commission shall require that the former or suspended gaming licensee purchase liability insurance, in an amount determined by the commission, to protect a conservator from liability for any acts or omissions of the conservator during the conservator's appointment which are reasonably related to and within the scope of the conservator's duties.  (d) During the period of temporary management of the gaming establishment, the commission shall initiate proceedings under this chapter to award a new gaming license to a qualified applicant whose gaming establishment shall be located at the site of the preexisting gaming establishment.  (e) An applicant for a new gaming license shall be qualified for licensure under this chapter; provided, however, that the commission shall determine an appropriate level of investment by an applicant into the preexisting gaming establishment.  (f) Upon award of a new gaming license, the new gaming licensee shall pay the original licensing fee required under this chapter.
MA Gen L ch 23k § 38 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 38 - Resisting, Preventing, Impeding, etc., Performance of Duties of Agent or Employee of the Bureau, Commission or Division; Penalty

Section 38. Whoever willfully resists, prevents, impedes, interferes with or makes any false, fictitious or fraudulent statement or representation to the bureau, commission or division or to agents or employees of the bureau, commission or division in the lawful performance of the agent's or employee's duties under this chapter shall be punished by imprisonment in the state prison for not more than 5 years or in the house of correction for not more than 21/2 years or by a fine not to exceed $25,000, or both.
MA Gen L ch 23k § 40 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 40 - Possession of Cheating and Swindling Device or Game; Penalty

Section 40. (a) Whoever possesses a cheating and swindling device or game, with the intent to defraud, cheat or steal, shall be punished by imprisonment in the house of correction for not more than 21/2 years or by a fine not to exceed $10,000, or both, and in the case of a person other than a natural person, by a fine not to exceed $100,000.  (b) Possession of a cheating and swindling device or game within a gaming establishment shall constitute prima facie evidence of an intent to defraud, cheat or steal, except possession by a gaming licensee or an employee of a gaming licensee, acting lawfully in furtherance of such person's employment within the gaming establishment, and shall be punished by imprisonment in the house of correction for not more than 21/2 years or a fine not to exceed $10,000, or both.
MA Gen L ch 23k § 41 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 41 - Manufacture, Distribution, Sale or Service of Gaming Device for Purpose of Defrauding, Cheating or Stealing; Penalty

Section 41. Whoever manufactures, distributes, sells or services a gaming device, in violation of this chapter or regulations adopted under this chapter and for the purpose of defrauding, cheating or stealing from a person playing, operating or conducting a game in a gaming establishment, shall be punished by imprisonment in the state prison for not more than 5 years or imprisonment in the house of correction for not more than 21/2 years or by a fine not to exceed $25,000, or both, and in the case of a person other than a natural person, by a fine not to exceed $150,000.
MA Gen L ch 23k § 42 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 42 - Seizure and Forfeiture of Device, Game or Gaming Device Possessed, Used, Manufactured, etc., in Violation of Chapter

Section 42. Any device, game or gaming device possessed, used, manufactured, distributed, sold or serviced in violation of this chapter shall be subject to seizure and forfeiture by the division or bureau. Forfeiture proceedings shall be conducted as provided in subsections (b) to (j), inclusive, of section 47 of chapter 94C. For purposes of subsection (d) of said section 47 of said chapter 94C, the commission shall be considered a police department and shall be entitled to a police department's distribution of forfeiture proceedings.
MA Gen L ch 23k § 43 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 43 - Playing, Placing of Wagers or Collecting Winnings From Game in a Gaming Establishment by or on Behalf of Person Under 21 Years of Age; Penalties

Section 43. (a) Whoever, being under 21 years old, plays, places wagers at or collects winnings from, whether personally or through an agent, a game in a gaming establishment shall be punished by a fine not to exceed $1,000.  (b) Whoever, being a gaming licensee or an employee of a gaming licensee, who knowingly allows a person under the age of 21 to play, place wagers at, or collect winnings from a game in a gaming establishment, whether personally or through an agent, shall be punished, for a first offense, by imprisonment in the house of correction for not more than 1 year or a fine not to exceed $10,000, or both, and in the case of a person other than a natural person, by a fine not to exceed $500,000 and, for a second or subsequent offense, by imprisonment in the house of correction for not more than 2 years or a fine not to exceed $50,000, or both, and in the case of a person other than a natural person, by a fine not to exceed $1,000,000.  (c) Whoever knowingly plays, places wagers at or collects winnings from a game in a gaming establishment for or on behalf of a person under 21 years of age shall be punished by imprisonment in a house of correction for not more than 6 months or by a fine of not more than $1,000 or both.
MA Gen L ch 23k § 44 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 44 - Deposit of Penalties Collected Under Chapter

Section 44. All penalties collected under this chapter shall be deposited into the Gaming Revenue Fund established in section 59.
MA Gen L ch 23k § 46 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 46 - Contributions of Money or Value by Applicant, etc., for Gaming License to Municipal, County or State Office Holder, Candidates for Public Office or Groups Organized in Support of Such Candidates

Section 46. No applicant for a gaming license, nor any holding, intermediary or subsidiary company thereof, nor any officer, director, key gaming employee or principal employee of an applicant for a gaming license or of any holding, intermediary or subsidiary company thereof nor any person or agent on behalf of any such applicant, company or person, shall directly or indirectly, pay or contribute any money or thing of value to: (i) an individual who holds a municipal, county or state office; (ii) any candidate for nomination or election to any public office in the commonwealth, including a municipal office; or (iii) any group, political party, committee or association organized in support of any such candidate or political party; provided, however, that the provisions of this section shall not prohibit an individual who is a candidate for public office from contributing to the candidate's own campaign.
MA Gen L ch 23k § 47 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 47 - Disclosure of Political Contributions by Applicant for a Gaming License to Municipality or Municipal Employee of Host Community of Applicant's Proposed Gaming Establishment

Section 47. All political contributions or contributions in kind made by an applicant for a gaming license to a municipality or a municipal employee, as defined in section 1 of chapter 268A, of the host community of the applicant's proposed gaming establishment shall be disclosed by the applicant to the commission and the city or town clerk of the host community. Such disclosure shall be made by the applicant biannually, on or before July 15 for the period covering January 1 to June 30, inclusive, of that year and on or before January 15 for the period covering July 1 to December 31, inclusive, of the preceding year. The office of campaign and political finance shall promulgate regulations to provide for timely and expeditious public reporting, which shall include electronic means or public posting in a city or town hall and post office, by city and town clerks of the contribution disclosures they receive from applicants.
MA Gen L ch 23k § 48 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 48 - Applicability of Other Laws to Gaming Licensees

Section 48. A gaming licensee shall be subject to chapters 62 to 62E, inclusive, and chapters 63 to 63B, inclusive.
MA Gen L ch 23k § 49 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 49 - Applicability of Others Laws to Gaming Establishments; Exclusion of Gaming Establishment and Businesses Located Within Gaming Establishments From and From Eligibility for Certain Credits or Deductions Listed in Chapters 62 or 63

Section 49. (a) A gaming establishment, including any business located within a gaming establishment, shall not be a certified project within the meaning of section 3C of chapter 23A. Gaming establishments shall not be designated as economic opportunity areas within the meaning of section 3G of said chapter 23A. Gaming establishments shall not be eligible for tax increment financing under section 59 of chapter 40 or special tax assessments set forth in section 3E of said chapter 23A. Gaming establishments shall not be classified and taxed as recreational land under chapter 61B. Gaming establishments shall not be designated as development districts within the meaning of chapter 40Q.  (b) Unless otherwise provided, a gaming establishment or a business located or to be located within a gaming establishment shall not be eligible for the following credits or deductions listed in chapter 62 or chapter 63: the investment tax credit under section 31A of chapter 63, the employment credit under section 31C of said chapter 63, the van pool credit under section 31E of said chapter 63, the deduction for expenditures for industrial waste treatment or air pollution control under section 38D of said chapter 63, the deduction for compensation paid to an eligible business facility's employees domiciled in a section of substantial poverty under section 38F of said chapter 63, the film tax credit under subsection (l) of section 6 of chapter 62 and section 38X of said chapter 63, the alternative energy sources deduction under section 38H of said chapter 63, the research expense credit under section 38M of said chapter 63, EDIP tax credit under subsection (g) of said section 6 of said chapter 62 and section 38N of said chapter 63, the abandoned building deduction under subparagraph (10) of subsection (a) of Part B of section 3 of said chapter 62 and section 38O of said chapter 63, the harbor maintenance tax credit under section 38P of said chapter 63, the brownfields credit under subsection (j) of said section 6 of said chapter 62 and section 38Q of said chapter 63, the historic rehabilitation tax credit under section 6J of said chapter 62 and section 38R of said chapter 63 and the automatic sprinkler system depreciation deduction under section 38S of said chapter 63.
MA Gen L ch 23k § 51 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 51 - Disbursement by Gaming Licensee of Cash or Prize to Iv&ndash;d Agency or Department of Revenue in Satisfaction of Winner's Past-Due Child Support or Past-Due Tax Liability to Commonwealth

Section 51. (a) Prior to disbursement of cash or a prize in excess of $600, a gaming licensee shall review information made available by the IV–D agency, as set forth in chapter 119A and by the department of revenue to ascertain whether the winner of the cash or prize owes past-due child support to the commonwealth or to an individual to whom the IV–D agency is providing services and to ascertain whether the winner of the cash or prize owes any past-due tax liability to the commonwealth.  (b) If the winner of the cash or prize owes past-due child support or has a past-due tax liability, the gaming licensee shall notify the IV–D agency or the commonwealth, respectively, of the winner's name, address and social security number. Subsequent to statutory state and federal tax withholding, the gaming licensee shall first disburse to the IV–D agency the full amount of the cash or prize or such portion of the cash or prize that satisfies the winner's past-due child support obligation.  (c) If funds remain available after the disbursement to the IV–D agency or if no such obligation to the IV–D agency is owed, the gaming licensee shall disburse to the department of revenue the full amount of the cash or prize or such portion of the cash prize that satisfies the winner's past-due tax liability. The licensee shall disburse to the holder only that portion of the prize, if any, remaining after the holder's past-due child support obligation and the holder's past-due tax liability have been satisfied.
MA Gen L ch 23k § 52 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 52 - Notice to Department of Transitional Assistance and Iv&ndash;d Agency of All Persons Awarded Cash Winnings or Prize in Excess of $600

Section 52. Gaming licensees shall, on a monthly basis, transmit to the department of transitional assistance and to the IV–D agency, as set forth in chapter 119A, a list of all persons who were awarded cash winnings or a prize in excess of $600 in the prior month. The information shall be provided in a format which is compatible with the automated data processing systems of the department and the IV–D agency to ensure the immediate identification of persons who may be receiving public assistance benefits. The information provided shall include the name, address and social security number of the person who was awarded the cash or prize valued in excess of $600.
MA Gen L ch 23k § 53 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 53 - Retention and Disposition of Unclaimed Cash and Prizes

Section 53. Unclaimed cash and prizes shall be retained by the gaming licensee for the person entitled to the cash or prize for 1 year after the game in which the cash or prize was won. If no claim is made for the cash or prize within 1 year, the cash or equivalent cash value of the prize shall be deposited in the Gaming Revenue Fund established in section 59.
MA Gen L ch 23k § 54 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 54 - Disposition of Cash or Prizes of a Person Under 21 Years of Age

Section 54. If the person entitled to the cash or prize is under 21 years of age, the cash or prize shall be remitted to the commission and deposited into the Gaming Revenue Fund established in section 59.
MA Gen L ch 23k § 55 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title II - Executive and Administrative Officers of the Commonwealth|Chapter 23k - The Massachusetts Gaming Commission E Fee or Tax; Penalties.|Section 55 - Daily Tax and Assessment Payable by Category 1 and Category 2 Licensees

Section 55. (a) A category 1 licensee shall pay a daily tax of 25 per cent on gross gaming revenues.  (b) A category 2 licensee shall pay a daily tax of 40 per cent on gross gaming revenue.  (c) In addition to the tax imposed under subsection (b), a category 2 licensee shall pay a daily assessment of 9 per cent of its gross gaming revenue to the Race Horse Development Fund established in section 60.  (d) Taxes imposed under this section shall be remitted to the commission by a gaming licensee the day following each day of wagering.