reglab/housing_qa huggingface dataset:
MA Gen L ch 64j § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft|Section 14 - Reserve to Provide for Extraordinary and Unseen Expenditures

Section 14. Any city or town accepting the provisions of this chapter pursuant to section thirteen shall also establish a reserve to provide for extraordinary and unforeseen expenditures. Prior to the date when the tax rate for a fiscal year is fixed each city or town shall include in the appropriations for such fiscal year as a segregated reserve fund a sum not less than one per cent nor more than five per cent of the tax levy of the then current fiscal year; provided, however, that the amount required to be appropriated for such reserve fund in any fiscal year may be reduced by the amount, if any, remaining in the reserve fund established for the preceding fiscal year after all transfers have been made therefrom as hereinafter authorized, and such remaining amount shall be retained in the reserve fund provided for such fiscal year. Any direct draft or transfer against this fund shall be made by the mayor only with the approval of the city council, and in a city having a Plan D or Plan E form of charter only after approval by the city council with the consent of the city manager, or by the appropriating authority as specified in the charter of the city or town. Each draft or transfer made by the mayor, manager or board of selectmen shall be accompanied by written documentation detailing the amount of such draft or transfer and an explanation of the reason for the draft or transfer. If the reserve fund for a fiscal year beginning on or after July first, nineteen hundred and eighty-seven, is exhausted through transfers and the city incurs an appropriation or revenue deficit in such fiscal year, the reserve fund appropriation requirement shall increase by fifty per cent for the fiscal year following such fiscal year up to an amount no greater than five per cent of the tax levy of the current fiscal year. Notwithstanding the provisions of any general or special law to the contrary, the reserve fund established pursuant to this section shall become effective for the fiscal year beginning July first, nineteen hundred and eighty-six. For the purpose of this section, a city or town shall be defined as a community with a population in excess of one hundred and fifty thousand inhabitants.
MA Gen L ch 64k § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 1 - Definitions

Section 1. For the purposes of this chapter the following words shall have the following meanings unless the context clearly requires otherwise:—  ''Marihuana'', marihuana, whether real or counterfeit, as defined in section one of chapter ninety-four C, that is held, possessed, transported, transferred, sold or offered for sale in violation of Massachusetts law.  ''Controlled substance'', drug or substance, whether real or counterfeit, as defined in section one of chapter ninety-four C, that is held, possessed, transported, transferred, sold or offered for sale in violation of Massachusetts law. For the purposes of this act, ''Controlled substance'' shall not include marihuana.  ''Dealer'', a person who, in violation of Massachusetts law, manufactures, produces, ships, transports, or imports into the commonwealth or in any manner acquires or possesses more than forty grams of marihuana, or seven or more grams of a controlled substance, or ten or more dosage units of a controlled substance which is not sold by weight. A quantity of marihuana or controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealer's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.  ''Commissioner'', the commissioner of the department of revenue.
MA Gen L ch 64k § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 2 - Enforcement of Chapter; Collection of Taxes

Section 2. The commissioner shall be responsible for the enforcement of the provisions of this chapter. Payments required pursuant to this chapter must be made to said commissioner on the form provided by said commissioner. Dealers shall not be required to give their name, address, social security number or other identifying information on such form. Said commissioner shall collect all taxes due under this chapter.
MA Gen L ch 64k § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 3 - Rules and Regulations; Uniform Stamp or Other Indicia

Section 3. The commissioner may adopt rules and regulations necessary to enforce the provisions of this chapter. Said commissioner shall adopt a uniform system of providing, affixing, and displaying official stamps, labels, or other indicia for marihuana and controlled substances on which a tax shall be imposed.
MA Gen L ch 64k § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 4 - Possession Prohibited Unless Tax Paid

Section 4. No dealer shall possess any marihuana or controlled substance upon which a tax is imposed by section eight unless the tax has been paid on the marihuana or controlled substance as evidenced by a stamp or other official indicia.
MA Gen L ch 64k § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 5 - Immunity From Criminal Prosecution

Section 5. Nothing in this chapter shall be construed to provide immunity for a dealer from criminal prosecution pursuant to Massachusetts law.
MA Gen L ch 64k § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 6 - Lawful Possession Not Taxable

Section 6. Nothing in this chapter shall be construed to require persons lawfully in possession of marihuana or a controlled substance to pay the tax required pursuant to this chapter.
MA Gen L ch 64k § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 7 - Measurement of Controlled Substances for Calculation of Taxes

Section 7. For the purposes of calculating the tax due under section eight, a quantity of marihuana or controlled substances shall be measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealer's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
MA Gen L ch 64k § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 8 - Tax Rates

Section 8. A tax shall be imposed on marihuana and controlled substances as defined in section one at the following rates:—  (1) on each gram of marihuana, or each portion of a gram, three dollars and fifty cents; and  (2) on each gram of controlled substance, or portion of a gram, two hundred dollars; or  (3) on each fifty dosage units of a controlled substance that is not sold by weight, or a portion thereof, two thousand dollars.
MA Gen L ch 64k § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 9 - Penalty for Violations

Section 9. A dealer who violates the provisions of this chapter shall be subject to a penalty of one hundred percent of the tax in addition to the tax imposed by section eight. Such penalty shall be collected as part of the tax.  In addition to the tax penalty imposed, a dealer convicted of distributing or possessing marihuana or controlled substances without affixing the appropriate official stamps, labels, or other indicia shall be punished by imprisonment for not more than five years or a fine of not more than ten thousand dollars, or both.
MA Gen L ch 64k § 10 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 10 - Purchase of Official Stamps or Other Indicia

Section 10. Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the commissioner. The purchaser shall pay one hundred percent of face value for each official stamp, label, or other indicia at the time of such purchase.
MA Gen L ch 64k § 11 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 11 - Placement of Stamps Upon Purchase or Acquisition of Controlled Substances

Section 11. When a dealer purchases, acquires, transports, or imports into the Commonwealth marihuana or controlled substances on which a tax is imposed by section eight and, if the indicia evidencing the payment of the tax has not already been affixed thereto, the dealer shall have them permanently affixed on the marihuana or controlled substance immediately after receiving such marihuana or controlled substance. Each stamp or other official indicia shall be used only once.  Taxes imposed upon marihuana or controlled substances by this chapter are due and payable immediately upon acquisition or possession in the Commonwealth by a dealer.
MA Gen L ch 64k § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 12 - Assessment of Taxes; Notice

Section 12. An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy assessment or collection. The commissioner shall assess a tax and applicable penalties based on personal knowledge or information available to the commissioner. Said commissioner shall mail to the taxpayer at the taxpayer's last known address or serve, in hand, a written notice of the amount of tax and penalty due and shall demand its immediate payment and, if such payment is not immediately made, shall collect the tax and penalty by any method available under law.  No person may bring an action to enjoin the assessment or collection of any taxes, interest or penalties imposed pursuant to this chapter.  The taxes and penalties assessed by the commissioner are presumed to be valid and correctly determined and assessed. The burden shall be upon the taxpayer to demonstrate that such tax or penalty has been incorrectly or invalidly assessed. A statement filed by the commissioner with the court administrator, or other certificate by the commissioner of the amount of tax and penalties determined or assessed shall be admissible as evidence and shall be prima facie evidence of the facts contained therein.
MA Gen L ch 64k § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 13 - Confidentiality of Information in Reports or Returns Required by Chapter

Section 13. Notwithstanding the provisions of any general or special law to the contrary, neither the commissioner nor a public employee shall be authorized to reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any such information contained in such a report or return or otherwise obtained from a dealer be used against such dealer in criminal proceeding, unless such information was independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making such return.  Any person violating the provisions of this section shall be guilty of a misdemeanor.  Nothing in this section shall be construed to prohibit the commissioner from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.
MA Gen L ch 64k § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64k - Controlled Substances Tax|Section 14 - Examination of Books, Records, Etc. to Determine Tax Liability Under Chapter; Subpoenas

Section 14. For the purpose of determining the correctness of any return or determining the amount of tax that should have been paid or determining whether or not the dealer should have made a return or paid taxes or for collecting any taxes due under this chapter, the commissioner may examine, or cause to be examined, any books, papers, records or memoranda that may be relevant to making such determinations or collections, whether the books, papers, records or memoranda are the property of or are in the possession of the dealer or another person. Said commissioner may require the attendance of any person having knowledge or information that may be relevant and may compel the production of books, papers, records, or memoranda by persons required to attend and may take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the commissioner or an examiner or investigator, a clerk of court shall issue subpoenas for the attendance of a witnesses or the production of books, papers, records and memoranda. The commissioner may also issue subpoenas. Failure to obey a subpoena issued by a district court under this chapter shall be punishable in the district court of the district in which such subpoena is issued, or if the subpoena is issued by the commissioner, such failure to obey a subpoena shall be punishable in the district court of the district in which the party served with the subpoena is located, in the same manner in which a contempt is punishable in a district court.
MA Gen L ch 64l § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64l - Local Option Meals Excise|Section 1 - Definitions

Section 1. As used in this chapter, the following words shall have the meaning assigned to them in paragraph (h) of section 6 of chapter 64H: ''honor snack tray'', ''meals'' and ''restaurant''.  ''Commissioner'', the commissioner of revenue.  ''Sale'', a sale of meals by a restaurant for any purpose other than resale in the regular course of business.  ''Vendor'', shall have the meaning assigned to it in section 1 of chapter 64H.
MA Gen L ch 64l § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64l - Local Option Meals Excise|Section 2 - Local Sales Tax Upon Restaurant Meals; Distribution; Effective Date Upon Acceptance by Municipality; Reports

Section 2. (a) A city or town which accepts this section in the manner provided in section 4 of chapter 4 may impose a local sales tax upon the sale of restaurant meals originating within the city or town by a vendor at a rate of.75 per cent of the gross receipts of the vendor from the sale of restaurant meals. No excise shall be imposed if the sale is exempt under section 6 of chapter 64H. The vendor shall pay the local sales tax imposed under this section to the commissioner at the same time and in the same manner as the sales tax due to the commonwealth.  (b) All sums received by the commissioner under this section shall, at least quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to each city or town that has accepted this section in proportion to the amount of the sums received from the sales of restaurant meals in that city or town. Any city or town seeking to dispute the commissioner's calculation of its distribution under this subsection shall notify the commissioner, in writing, not later than 1 year from the date the tax was distributed by the commissioner to the city or town.  (c) This section shall take effect in a municipality on the first day of the calendar quarter following 30 days after its acceptance by the municipality or on the first day of a later calendar quarter that the city or town may designate.  (d) Notwithstanding any provisions in section 21 of chapter 62C to the contrary, the commissioner may make available to cities and towns any information necessary for administration of the excise imposed by this section including, but not limited to, a report of the amount of local option sales tax on restaurant meals collected in the aggregate by each city or town under this section in the preceding fiscal year, and the identification of each individual vendor collecting local option sales tax on restaurant meals collected under this chapter.
MA Gen L ch 64l § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64l - Local Option Meals Excise|Section 3 - Sourcing Meal Sales to Business Location of Vendor; Vendors With Multiple Business Locations; Meal Delivery Companies and Caterers

Section 3. Except as provided herein, a sale of a meal by a restaurant is sourced to the business location of the vendor if (1) the meal is received by the purchaser at the business location of the vendor or (2) if the meal is delivered by the vendor to a customer, regardless of the location of the customer. A vendor with multiple business locations in the commonwealth must separately report sales sourced to each location in a manner prescribed by the commissioner. Restaurant meal delivery companies that purchase meals for resale must source their sales to the delivery location indicated by instructions for delivery to the purchaser and shall separately report sales by municipality in a manner prescribed by the commissioner. The commissioner may also adopt by rule or regulation destination sourcing and reporting rules for caterers or other vendors with a high volume of delivered meals, as the commissioner may determine, in order to mitigate any anti-competitive impact of the local meals tax.
MA Gen L ch 64l § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64l - Local Option Meals Excise|Section 4 - Reimbursement to Vendor by Purchaser

Section 4. Reimbursement for the tax imposed by this chapter shall be paid by the purchaser to the vendor, and each vendor in the commonwealth shall add to the sales price and shall collect from the purchaser the full amount of the tax imposed by this chapter and such tax shall be a debt from the purchaser to the vendor, when so added to the sales price, and shall be recoverable at law in the same manner as other debts.
MA Gen L ch 64l § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64l - Local Option Meals Excise|Section 5 - Tax to Be Stated and Charged Separately by Vendor; Sale of Alcoholic Beverages Consumed on Premises

Section 5. Upon each sale of a meal by a restaurant taxable under this chapter, the amount of tax collected by the vendor from the purchaser shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made or on any evidence of sale issued or used by the vendor, but in the instance of the sale of alcoholic beverages for on premises consumption, the tax collected need not be stated separately.
MA Gen L ch 64l § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64l - Local Option Meals Excise|Section 6 - Liability for Failure to Pay Tax Under This Chapter

Section 6. Every person who fails to pay to the commissioner any sums required by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''person'', as used in this section, includes an officer or employee of a corporation, or a member or employee of a partnership or limited liability company, who as an officer, employee or member is under a duty to pay over the taxes imposed by this chapter.
MA Gen L ch 64m § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64m - Taxation of Direct Broadcast Satellite Service|Section 2 - Excise on Direct Broadcast Satellite Service; Rate; Time of Payment

Section 2. An excise is hereby imposed upon the provision of direct broadcast satellite service to a subscriber or customer by any direct broadcast satellite service provider in an amount equal to 5 per cent of the direct broadcast satellite service provider's gross revenues derived from or attributable to such customer or subscriber. A direct broadcast satellite service provider shall pay the excise to the commissioner at the time provided for filing the return required by section 16 of chapter 62C.
MA Gen L ch 64m § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64m - Taxation of Direct Broadcast Satellite Service|Section 3 - Reimbursement to Direct Broadcast Satellite Service Provider by Subscriber

Section 3. Reimbursement for the excise imposed in this chapter shall be paid by the subscriber or customer to the direct broadcast satellite service provider and each direct broadcast satellite service provider providing direct broadcast satellite service to subscribers or customers shall collect from such subscriber or customer the full amount of the excise imposed with respect to gross revenues derived from or attributable to such customer or subscriber and such excise shall be a debt from the subscriber or customer to the direct broadcast satellite service provider when added to the subscriber or customer's invoice for video programming service and shall be recoverable at law in the same manner as other debts.
MA Gen L ch 64m § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64m - Taxation of Direct Broadcast Satellite Service|Section 4 - Registration of Service Providers

Section 4. No person shall do business in this commonwealth as a direct broadcast satellite service provider unless a registration shall have been issued to him in accordance with section 67 of chapter 62C.
MA Gen L ch 64m § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64m - Taxation of Direct Broadcast Satellite Service|Section 5 - Liability for Failure to Pay Taxes Under This Chapter

Section 5. A direct broadcast satellite service provider who fails to pay the commissioner any sums required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''direct broadcast satellite service provider'', as used in this section, includes an officer or employee of a corporation or other business entity or a member or employee of a partnership who, as such officer, employee or member, is under a duty to pay over the taxes imposed by this chapter.