reglab/housing_qa huggingface dataset:
MA Gen L ch 64c § 16 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 16 - Fair Competition; Prices

Section 16. Any retailer or wholesaler may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the prices of a competitor who is selling the same article at cost to him as a wholesaler or retailer. The prices of cigarettes advertised, offered for sale or sold under the exemptions specified in section fifteen shall not be considered the price of a competitor and used as a basis for establishing prices below cost, nor shall prices established at bankrupt sales be considered as prices of a competitor within the purview of the first sentence of this section.
MA Gen L ch 64c § 17 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 17 - Illegal Contracts

Section 17. Any contract, express or implied, made by any person, firm or corporation in violation of any of the provisions of sections thirteen to twenty-one, inclusive, is declared to be an illegal and void contract and no recovery thereon shall be had.
MA Gen L ch 64c § 18 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 18 - Fictitious Prices; Discounts

Section 18. In determining cost to the retailer and cost to the wholesaler, the court shall receive and consider, as bearing on the bona fides of such cost, evidence tending to show that any person complained against under any provision of sections thirteen to twenty-one, inclusive, purchased cigarettes with respect to the sale of which complaint is made at a fictitious price or upon terms or in such a manner or under such invoices as to conceal the true cost, discounts or terms of purchase, and shall also receive and consider, as bearing on the bona fides of such cost, evidence of the normal, customary and prevailing terms and discounts in connection with other sales of a similar nature.
MA Gen L ch 64c § 19 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 19 - Invoice Cost of Goods Purchased at Forced Sales

Section 19. In establishing the cost of cigarettes to the retailer or wholesaler, the invoice cost of said cigarettes purchased at a forced, bankrupt, closeout sale or other sale outside of the ordinary channels of trade may not be used as a basis for justifying a price lower than one based upon the replacement cost of the cigarettes to the retailer or wholesaler within thirty days prior to the date of sale, in the quantity last purchased through the ordinary channels of trade.
MA Gen L ch 64c § 20 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 20 - Cost Survey as Evidence

Section 20. Where the particular trade, of which the person complained against is a member, has an established cost survey for the trading area in which the offense is committed, said cost survey shall be deemed competent evidence to be used in proving the cost to the person complained against within the provisions of sections thirteen to twenty-one, inclusive.
MA Gen L ch 64c § 21 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 21 - Liability of Agents Aiding Violations

Section 21. Any individual who as a director, officer, partner, member, or agent of any person violating any provision of this chapter assists or aids, directly or indirectly, in such violation shall, equally with the person for whom he acts, be responsible therefor and subject to the punishment and penalties specified in section ten and in subsection (a) of section fourteen and in sections thirty-four to thirty-eight, inclusive.
MA Gen L ch 64c § 26 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 26 - Police Power

Section 26. At the request of the commissioner, the colonel of state police may appoint employees of the department of revenue as special police officers, each to serve subject to removal by the colonel of state police. Such police officers shall report to the colonel of state police as to their official acts at such time and in such manner as he may require. They shall serve without pay, except their regular compensation as employees of the department of revenue, and shall have and exercise throughout the commonwealth powers of state police officers to serve warrants and other criminal processes and to arrest and detain any person violating any provision of this chapter.
MA Gen L ch 64c § 27 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 27 - Severability Clause

Section 27. If any provision or provisions of this chapter is or are declared unconstitutional or inoperative by a final judgment, order or decree of the supreme court of the United States or of the supreme judicial court of the commonwealth, the remaining parts of said chapter shall not be affected thereby.
MA Gen L ch 64c § 28 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 28 - Disposition of Sums Received

Section 28. Except as provided in sections 6 and 7A all sums received pursuant to the excise imposed by this chapter, together with any penalties, forfeitures, interest, costs of suits and fines collected in connection therewith, less all amounts refunded or abated in connection therewith, shall be credited as follows:  (a) Forty per cent of the amount in excess of $169,800,000 received during a fiscal year shall be credited to the Local Aid Fund;  (b) The balance remaining after crediting the amounts required under clause (a) shall be credited to the General Fund.
MA Gen L ch 64c § 29 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 29 - Payment of Tax Through Use of Adhesive Stamps

Section 29. The excise imposed by this chapter shall be paid to the commissioner through the use of adhesive stamps evidencing the payment of said excise, which stamps shall be of such design and in such denominations as the commissioner may prescribe. Except as otherwise provided, all stampers shall be liable for the payment of the excise imposed by this chapter and shall pay the excise to the commissioner by purchasing such stamps in accordance with such regulations as the commissioner may prescribe.
MA Gen L ch 64c § 31 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 31 - Redemption of Unused or Mutilated Stamps, Etc.

Section 31. The commissioner shall redeem any unused or mutilated but identifiable stamps that any stamper may present for redemption; provided, that they were originally lawfully purchased by the stamper who presents them for redemption. Such redemption shall be made at the face value thereof less allowances made for compensation. The commissioner may prescribe necessary rules and regulations for redemptions under this section. If the commissioner is satisfied that a stamper is entitled to a redemption he shall issue to him stamps of equivalent value to cover the mutilated stamps or he may order a refund equal to the actual amount paid for said unused or mutilated stamps, and shall certify said amount to the comptroller, whereupon the state treasurer shall pay the amount of such refund without any appropriation therefor by the general court.
MA Gen L ch 64c § 33 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 33 - Unstamped Cigarettes or Stamps; Prohibition of Sale, etc.; Examination and Replacement of Unstamped or Improperly Stamped Packages

Section 33. Licensees and stampers shall not sell, borrow, loan or exchange unstamped cigarettes or stamps to, from or with other such licensees or stampers unless authorized by the commissioner. Licensees, other than stampers, shall not accept deliveries of unstamped or improperly stamped packages of cigarettes except as authorized by the commissioner. Every licensed retailer and licensed vending machine operator shall immediately examine all packages of cigarettes received by them and shall immediately return to their supplier any and all packages of cigarettes that are unstamped or improperly stamped. Such supplier shall replace them with packages of cigarettes upon which stamps have been properly affixed.
MA Gen L ch 64c § 33a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 33a - Packages Containing Fewer Than 20 Cigarettes; Stamps; Penalties

Section 33A. A stamper shall not affix a stamp on a cigarette package containing fewer than 20 cigarettes. A licensee shall not hold for sale, offer for sale, sell, possess with intent to sell, or otherwise dispose of a cigarette package containing fewer than 20 cigarettes. In addition to other remedies provided by law, the commissioner may assess a civil penalty of not more than $5,000 for each violation of this section. The commissioner may suspend or revoke the stamping authority or license of a person who violates this section.
MA Gen L ch 64c § 34 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 34 - Possession, Sale, etc., of Unstamped Cigarettes; Penalty; Prima Facie Evidence; Presumptions

Section 34. Whoever, not being a licensed transportation company or a person specifically authorized by the commissioner, holds for sale, offers for sale, sells, possesses with intent to sell, or otherwise disposes of cigarettes within the commonwealth, unless each individual package containing said cigarettes has affixed thereto a Massachusetts stamp showing that said excise has been paid, shall be punished by a fine of not more than five thousand dollars or by imprisonment in state prison for not more than five years, or both; provided, however, that a violation involving fewer than twelve thousand cigarettes, shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.  The absence of such stamp on any package containing said cigarettes which is held for sale, possessed with intent to sell, offered for sale, sold or otherwise disposed of within the commonwealth shall be prima facie evidence that said excise has not been paid thereon. If such a stamp on a package of cigarettes is stained or smudged and its characteristics are so blurred, obscured or indistinct that it cannot be distinguished as a Massachusetts excise stamp, it shall be presumed that the said excise has not been paid with respect to said package of cigarettes. It shall be presumed that all sales of cigarettes are subject to the said excise until the contrary is established, and the burden of proof that a sale is not taxable shall be upon the vendor.  If any cigarettes are found within the commonwealth in the place of business of any licensee, other than a stamper or such other licensee as the commissioner may authorize, without the stamp affixed thereto, it shall be prima facie evidence that such licensee in whose place of business said cigarettes were found possessed said unstamped cigarettes with the intent to sell the same.  Except as otherwise provided, the possession of cigarettes in unstamped packages by any person, other than a stamper or a licensee, shall be prima facie evidence that such person possessed said unstamped cigarettes with the intent to sell the same.  In addition to other remedies provided by law, the commissioner may assess a civil penalty of not more than $5,000 for each violation of this section.  The commissioner shall promulgate regulations to implement and enforce this section.
MA Gen L ch 64c § 35 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 35 - Possession or Transportation of Unstamped Cigarettes; Penalty; Arrest, Search and Seizure; Forfeitures

Section 35. Whoever, not being a stamper or licensed transportation company or such other person as the commissioner may authorize, knowingly possesses or delivers or transports unstamped cigarettes in the commonwealth shall be punished by a fine of not more than five thousand dollars or by imprisonment in state prison for not more than five years, or both; provided, however, that a violation involving fewer than twelve thousand cigarettes shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.  Any such person shall be subject to all the provisions as to arrest, search and seizure, as set forth in section eight, insofar as applicable, and the unstamped cigarettes, the vending machines, receptacles, boxes or cartons in which the same are contained, any vehicle used in the illegal transportation and any records relating to the purchase and sale of such cigarettes shall be subject to seizure in the manner provided in said section eight and shall be turned over to the commissioner and shall be forfeited to the commonwealth. Proceedings shall be had as provided in section eight, and on the judgment of the court after verdict, whether a forfeiture of the whole or any part of the cigarettes, machines, receptacles, vehicles, and the records seized, or otherwise, similar proceedings shall be had as are directed in sections fifty to fifty-five, inclusive, of chapter one hundred and thirty-eight, except that the sale of such property shall be conducted by the commissioner.  In addition to other remedies provided by law, the commissioner may assess a civil penalty of not more than $5,000 for each violation of this section.  The commissioner shall promulgate regulations to implement and enforce this section.
MA Gen L ch 64c § 36 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 36 - Possession or Transportation of Unstamped Cigarettes; Necessity of Invoices or Delivery Tickets; Prima Facie Evidence

Section 36. Whoever, not being a stamper, or licensed transportation company or such other person as the commissioner may authorize, possesses, delivers or transports any unstamped cigarettes, except cigarettes acquired prior to the date when stamps were required to be affixed thereto and on which the excise imposed by this chapter has been paid, shall have in his actual possession invoices or delivery tickets for such cigarettes showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, the quantity and brands of the cigarettes possessed or transported, and the name and address of the person who has assumed or shall assume the payment of the excise provided by this chapter at the ultimate point of destination, and failure to have such invoices or delivery tickets shall be prima facie evidence that such person knowingly possessed, delivered or transported unstamped cigarettes.
MA Gen L ch 64c § 37 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 37 - Forgery, Alteration, etc., of Excise Stamps; Unauthorized Use of Metering Machine; Penalties; Forfeitures

Section 37. Whoever falsely or fraudulently makes, forges, alters or counterfeits, or causes or procures to be falsely or fraudulently made, forged, altered or counterfeited, any cigarette excise stamps prepared or prescribed by the commissioner under the authority of this chapter, or whoever knowingly and wilfully utters, publishes, passes or tenders as true, any such false, altered, forged or counterfeited stamp or makes a false affixation of or uses any stamp provided for by this chapter which has already once been used, for the purpose of evading the excise imposed by this chapter, shall be punished by a fine of not more than two thousand dollars or by imprisonment for not more than five years, or both.  If any person secures, manufactures or causes to be secured or manufactured, or has in his possession, any cigarette excise stamp or die or device not prescribed or authorized by the commissioner, or any counterfeit impression, such fact shall be prima facie evidence that such person has counterfeited stamps. 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 metering machine without authority, or any washed, restored or counterfeit stamps, or whoever intentionally removes or causes to be removed, or knowingly permits to be removed, any stamp or meter impression affixed pursuant to this chapter, or whoever tampers with or causes to be tampered with any metering machine authorized to be used under the provisions thereof, shall be punished by a fine of not more than two thousand dollars or by imprisonment for not more than five years, or both.  Any stamps, metering machines or devices not prescribed or authorized by the commissioner shall be subject to seizure in the manner provided in section eight and shall be forfeited to the commonwealth and proceedings shall be had as provided in said section eight and in sections fifty to fifty-five, inclusive, of chapter one hundred and thirty-eight.
MA Gen L ch 64c § 38 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 38 - Unauthorized Use of Excise Stamps; Penalty

Section 38. Whoever, not being an authorized agent, sells or offers for sale any stamp or stamps issued under the provisions of this chapter in order to provide evidence of the payment of the excise imposed by this chapter shall be punished by a fine of not more than two thousand dollars or by imprisonment for five years, or both.
MA Gen L ch 64c § 38a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 38a - Seizure, Forfeiture and Sale of Unstamped Cigarettes and Smokeless Tobacco on Which Tax Has Not Been Paid

Section 38A. Whenever the commissioner or a police officer discovers, in the possession of any person not being a stamper, licensed transportation company or one authorized by the commissioner, any cigarettes subject to tax under this chapter that do not have affixed to them the required Massachusetts stamps showing the payment of excise, or any smokeless tobacco on which tax has not been paid, he may seize and take possession of those cigarettes or smokeless tobacco, together with any vending machine or other receptacle, which shall include, without limitation, a motor vehicle, boat or airplane, in which the cigarettes or smokeless tobacco are contained or in which they are transported. The cigarettes, smokeless tobacco, vending machine or other receptacle seized by a police officer shall be turned over to the commissioner and shall be forfeited to the commonwealth. The commissioner shall destroy such cigarettes and smokeless tobacco and shall destroy or otherwise dispose of such vending machine or other receptacle. The commissioner may, within a reasonable time after the seizure, by a public notice at least 5 days before the day of sale, sell the vending machine or other receptacle at public sale and deposit the proceeds in the General Fund.
MA Gen L ch 64c § 39 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 39 - Application of Secs. 29 to 39

Section 39. Nothing in sections twenty-nine to thirty-nine, inclusive, shall affect any of the other provisions of this chapter and all of said other provisions shall continue in full force and effect and shall apply to sections twenty-nine to thirty-nine, inclusive, insofar as they are applicable. Unless the commissioner shall otherwise prescribe, all licensees shall be subject to all the duties, obligations, restraints, prohibitions and provisions which are imposed by this chapter on such licensees, notwithstanding that certain of such licensees may also act as, and be subject to the provisions of, stampers.
MA Gen L ch 64c § 40 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64c - Cigarette Excise|Section 40 - Multi-Agency Illegal Tobacco Task Force; Powers and Duties; Meetings; Annual Report

Section 40. (a) There shall be a multi-agency illegal tobacco task force. The task force shall coordinate efforts to combat the distribution of contraband tobacco and tobacco products, as defined in section 6 of chapter 270, including efforts to foster compliance with the law and conduct targeted investigations and enforcement actions against violators. The task force shall be co-chaired by the colonel of state police or a designee and the commissioner of revenue or a designee and shall also consist of: the secretary of public safety and security or a designee; the state treasurer or a designee; the attorney general or a designee; and the commissioner of public health or a designee.  (b) The task force shall:  (i) facilitate timely information sharing among state agencies in order to advise or refer matters of potential investigative interest;  (ii) dedicate not less than an aggregate of 20 personnel from member agencies to carry out enforcement and investigative strategies;  (iii) identify where the distribution of contraband tobacco and tobacco products, as defined in section 6 of chapter 270, is most prevalent and target task force members' investigative and enforcement resources against those in violation of this chapter and chapter 62C, including through the formation of joint investigative and enforcement teams;  (iv) assess existing investigative and enforcement methods in the commonwealth and in other jurisdictions and develop and recommend strategies to improve those methods; and  (v) solicit the cooperation and participation of other relevant enforcement agencies and establish procedures for referring cases to prosecuting authorities as appropriate.  (c) The multi-agency illegal tobacco task force shall meet at times and places to be determined by the co-chairs and may establish working groups, meetings, forums or any other activity deemed necessary to carry out its mandate.  (d) The task force shall submit a report not later than March 1 of each year on the results of its findings, activities and recommendations from the preceding year with the clerks of the senate and house of representatives, the chairs of the joint committee on revenue, the chairs of the senate and house committees on ways and means and the chairs of the joint committee on public safety and homeland security. The report shall include, but not be limited to: (i) a description of the task force's efforts and activities during the year; (ii) identification of any administrative or legal barriers, including any barriers to multi-agency action or enforcement efforts; and (iii) proposed legislative or regulatory changes necessary to strengthen operations and enforcement efforts and reduce or eliminate any impediments to those efforts.