reglab/housing_qa huggingface dataset:
MA Gen L ch 64d § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 1 - Rate of Taxation; Instrument Excepted

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 or printed, the excise taxes herein specified:— Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars. Notwithstanding any other provisions of this section or any other general or special law to the contrary, Nantucket county may disburse and expend deposits in said Funds for the purpose of facilities and programs related to law enforcement, including the planning, improving or constructing of police stations and other related facilities and programs. This chapter shall not apply to any instrument or writing given to secure a debt or to any deed, instrument or writing to which the commonwealth, a city or town of the commonwealth, or the United States or any of their agencies are a party.
MA Gen L ch 64d § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 2 - Person Subject to Tax; Method of Denoting Payment; ''person'' Defined

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 the vellum, parchment or paper upon which it is written or printed.  The person using or affixing a stamp shall cancel the same by writing or stamping thereon the initials of his name and the date when the same is affixed or used, in such manner that it cannot be used again; provided, however, that the stamp shall not be so defaced as to prevent determination of its denomination and genuineness.  The word ''person'' shall, for the purposes of this chapter only, include political subdivisions of the commonwealth.
MA Gen L ch 64d § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 3 - Use of Stamps for Payment of Tax; Metering Machines, Etc.

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 times as he deems necessary. He shall provide for the custody of the stamps, dies, plates and other materials and things used in the manufacture of said stamps in such manner as he deems expedient.  The commissioner may cause to be installed in any registry of deeds one or more metering machines, so called, through which said adhesive stamps can be sold and may remove any such machine if he deems it expedient. Upon the installation of such a metering machine or machines the register of deeds of said registry shall sell stamps from said metering machines to persons requiring the same for affixation to instruments in accordance with the provisions of this chapter.  Each register of deeds shall on or before the tenth day of each month account to the commissioner on a form prescribed and furnished by him for all sales made by said register during the preceding calendar month and shall turn over to the commissioner all moneys received from said sales, less any adjustments approved by him. Each register of deeds, with the approval of the advisory board on county expenditures and the county commissioners, shall for the purposes of purchasing equipment or services relative to electronic reporting, indexing, computers and systems designed to modernize and maintain registry records, retain interest earned on the deposit of excise stamp fees. Each such register shall, annually, furnish to the county treasurer a financial report regarding such interest and the expenditure thereof in accordance with accepted accounting procedures.  The machines shall, upon installation, be sealed by the commissioner, and he or his duly appointed agent or agents shall take readings of the said machines at such times and in such manner as he shall direct.  Each register of deeds, in whose registry there has been installed a metering machine, shall give to the commissioner a bond, in a penal sum and with sureties approved by the commissioner, conditioned satisfactorily to account for money received by said register in his official capacity from the sale of said stamps. The premium for such bond shall be paid by the state treasurer upon certification by the commissioner.  The provisions of sections three A and three B shall not be applicable to any registry of deeds during the period within which a metering machine is installed therein.
MA Gen L ch 64d § 3a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 3a - Funds at Registries of Deeds for Purchase of Excise Stamps for Sale, Etc.

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 registry for the handling of the adhesive stamps provided by section three of this chapter, to be used by said registers as a fund for the purchase, from time to time, of such stamps which may be kept and offered for sale at each such registry of deeds.  The proceeds from the sale of said stamps shall be paid into said fund and shall be used and re-used for the further purchase of said stamps, without further order and approval of the county commissioners, notwithstanding the provisions of sections ten, eleven and twenty-two of chapter thirty-five and of section thirty-nine of chapter thirty-six.
MA Gen L ch 64d § 3b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 3b - Reimbursement by State of Counties for Bond Premiums

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 paid, and the state treasurer shall reimburse the county therefor.
MA Gen L ch 64d § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 4 - Erroneously Affixed Stamps; Abatement

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.
MA Gen L ch 64d § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 6 - Powers and Duties of Commissioner; Penalty for Interference, False Entries, Etc.

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. For this purpose, the commissioner may examine any books, papers, records or memoranda bearing upon the amount of excise payable, and may enforce by mandamus his right to such examination. Whoever refuses to permit the commissioner, or any of his agents or representatives, to inspect such books, papers, records or memoranda, or fails to preserve the same for two years, or alters, cancels or obliterates any part thereof, or makes any false entry therein, shall be punished by a fine of not less than five hundred nor more than five thousand dollars, or by imprisonment for not less than three months nor more than two years, or both.
MA Gen L ch 64d § 6a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 6a - Failure to Affix Stamps; Penalty

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 upon which it is written or printed, or whoever leaves or causes to be left for recording or registration in any registry of deeds within the commonwealth an original deed, instrument or writing which does not have the stamps required by this chapter affixed thereto or to the vellum, parchment or paper upon which it is written or printed, or a duplicate deed, instrument or writing without first having left or caused to be left for recording or registration in a registry of deeds within the commonwealth the original thereof, shall be subject to such penalty, not exceeding one hundred dollars, as the commissioner may determine. Such penalty shall be payable upon notice from the commissioner and shall be collected in the same manner as the excise imposed by this chapter. For good and sufficient cause, the commissioner may abate such penalty in whole or in part.  In no event shall the provisions of this section operate to impair the validity of any deed, instrument or writing or the validity of its recording or registration.
MA Gen L ch 64d § 6b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 6b - Refusal to Register; Lack of Required Stamps

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.
MA Gen L ch 64d § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 7 - Penalty for False Affixation of Stamps

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 by imprisonment for not more than one year, or both.
MA Gen L ch 64d § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 8 - Penalty for Illegal Removal of Stamp

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 suffers to be used, any washed, restored or counterfeit stamps, or whoever intentionally removes or causes to be removed, or knowingly permits to be removed, any stamp affixed pursuant to this chapter, shall be punished by a fine of not less than five hundred nor more than one thousand dollars, or by imprisonment for not more than one year, or both.
MA Gen L ch 64d § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 9 - Penalty for Fraudulent Use of Stamp

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 dollars.
MA Gen L ch 64d § 10 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 10 - Disposition of Tax Receipts

Section 10. The taxes provided by this chapter shall be retained by the commonwealth.
MA Gen L ch 64d § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64d - Excise on Deeds, Instruments and Writings|Section 12 - Disbursement of Funds

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 than 60 per cent of the deposits shall be disbursed and expended for meeting the costs of the operation and maintenance of the county; and (2) not less than 40 per cent shall be disbursed and expended for the automation, modernization and operation of the registries of deeds.  (b) Notwithstanding any general or special law to the contrary, with respect to funds appropriated for the purposes designated in clause (2) of subsection (a) and which are not dedicated to the Deeds Excise Fund in each county under section 11, the county budget shall provide a continuing amount of expenditure of not less than 102.5 per cent of the amount expended for that purpose in the preceding fiscal year.
MA Gen L ch 64e § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 1 - Definitions

Section 1. The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:—  (a) ''Commissioner'', the commissioner of revenue.  [There is no paragraph (b).]  (c) ''Special fuels'' shall mean and include all combustible gases and liquids, used or sold for use in an internal combustion engine or motor for the generation of power to propel motor vehicles registered for use on the public highways, except such fuels defined as ''Fuel'' in paragraph (d) of section one of chapter sixty-four A.  (d) ''Supplier'', any person who sells or delivers special fuels to a user-seller and any person who imports special fuels into the commonwealth other than in the usual tank or receptacle connected with the engine of the motor vehicle in the operation of which the special fuels are to be consumed, and resells or uses the same in a motor vehicle owned or operated by such person, and any person who otherwise would be a user-seller and who has elected instead to qualify and be licensed as a supplier.  (e) ''User-seller'', any person, not licensed as a supplier, who dispenses special fuel into the fuel tanks of, or attached to motor vehicles, including any such person who so dispenses special fuels for consumption in such motor vehicles owned, leased or operated by him. Any user-seller may, with the permission of the commissioner, elect instead to qualify and be licensed as a supplier.  (f) ''User of special fuels'', any person, including a supplier or user-seller, who owns or leases any special fuels propelled motor vehicle operated over the highways of this commonwealth.  (g) ''Use'' shall mean and include, in addition to its usual meaning, the receipt of special fuels by any person into a fuel supply tank of a registered motor vehicle or into a receptacle from which special fuels are supplied by any person to his own or other registered motor vehicles.  (h) ''Motor vehicle'' shall include any vehicle propelled by any power other than muscular, except boats, tractors used exclusively for agricultural purposes and such vehicles as run only on rails or tracks.  (i) ''Purchaser'' shall include, in addition to its usual meaning, a person who transfers special fuels into a motor vehicle, or into a receptacle from which special fuel is supplied by him to his own or other motor vehicles.  (j) ''Sale'' shall include, in addition to its usual meaning, the transfer of special fuel by a supplier into a motor vehicle or into a receptacle from which special fuel is supplied by him to his own or other motor vehicles.  (k) ''Liquified gas'', that type of special fuels which is a combustible gas and exists in the gaseous state at a temperature of 60° Fahrenheit and a pressure of 14.7 pounds per square inch absolute.
MA Gen L ch 64e § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 2 - Licenses; Prohibited Acts; Penalty; Lists of Licensees

Section 2. The commissioner may grant licenses to persons as user-sellers, suppliers, or users of special fuels in accordance with section sixty-seven of chapter sixty-two C.  No person other than a licensed supplier shall maintain storage facilities for special fuels and dispense special fuels therefrom into any fuel tank attached to a motor vehicle unless such person is the holder of an uncancelled license as a user-seller issued by the commissioner.  No person shall sell or deliver special fuels within this commonwealth to a licensed user-seller unless such person is the holder of an uncancelled license as a supplier issued by the commissioner.  No person owning or leasing a motor vehicle propelled by special fuels shall use the highways of this commonwealth with said motor vehicle unless such person is the holder of an uncancelled license as a user of special fuels issued by the commissioner for each such motor vehicle. The provisions of this paragraph shall not apply to noncommercial passenger vehicles having a fuel tank capacity of not more than twenty-five gallons, self-propelled campers or auto homes used exclusively for noncommercial purposes. Whoever violates the provisions of this paragraph shall be punished by a fine of not more than one hundred dollars. Any person charged with such a violation may, in writing without his presence in court, waive his right to trial, plead guilty and pay the maximum statutory penalty. Such waiver of the right to trial and plea of guilty shall be made on a form approved by the administrative justice of the district court department and shall be provided to each defendant by the appropriate division of the court department at the same time and in the same manner as the issuance of any summons. Any person who desires to waive his right to trial and to plead guilty without his appearance in court shall return such written waiver and plea together with payment of the maximum statutory penalty before the return day of such summons.  The commissioner shall furnish each licensed supplier with a list of the names and business addresses of licensed user-sellers at the beginning of each calendar year and shall thereafter, during such year, supplement such list at least quarterly.  The commissioner as a condition of issuing any license under this section may require that the applicant state, under the penalties of perjury, that he will purchase special fuels or accept delivery of special fuels only from a person licensed under this chapter.
MA Gen L ch 64e § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 3 - Records and Written Statements

Section 3. Each licensee shall keep a complete and accurate record of all purchases, sales and use of special fuels, including the name and address of the person accepting delivery of said special fuels to be used in a vehicle for the propulsion over the highways, its place and date of delivery, the gross sales price or cost and the number of gallons of each type of special fuels purchased, sold and used and the complete and accurate record of the number of gallons imported, produced, refined, manufactured or compounded and the date of the importation, production, refining, manufacturing or compounding.  Every licensee shall also present with every consignment of special fuels or delivery of the same to any person other than himself a written statement containing the date of the sale or use within the commonwealth, the date of delivery, the name of the person making the delivery and the name of the person receiving the same, the gross sales price and the number of gallons of each type of special fuel delivered and shall retain a duplicate of each such statement. In the case of use of special fuels by the licensee himself, he shall keep an accurate record of all the deliveries received by him and the names and addresses of the persons from whom he received the same, giving the dates of deliveries, the cost of each type of special fuels delivered and the number of gallons of each type involved in each delivery.  Such records and written statements shall be in such form as commissioner shall prescribe and shall be preserved by said licensees for a period of three years and shall be offered for inspection at any time upon oral or written demand by the commissioner or his duly authorized agent.
MA Gen L ch 64e § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 4 - Payments; Tax Rate

Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee other than a user shall pay to the commissioner an excise at the tax per gallon determined by the commissioner under chapter sixty-four A upon each gallon of special fuels sold or used by him in the commonwealth during the calendar month covered by the return. Notwithstanding the foregoing, the tax per gallon payable upon each gallon of liquified gas shall be separately determined by the commissioner, utilizing the same procedures as those used for fuel under chapter 64A, at a rate of 19.1 per cent of the average price computed to the nearest tenth of one per cent per gallon and such tax per gallon as so determined shall apply to each gallon of liquified gas sold or used by a licensee in the commonwealth during the calendar month covered by the return.
MA Gen L ch 64e § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles|Section 9 - Foreign and Interstate Commerce

Section 9. No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may be permitted under the provisions of the constitution and laws of the United States.