reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63 - Taxation of Corporations › Section 79 - Penalty for Failure to Make Return for Corporate Franchise Tax

Section 79. Any corporation, company or association, liable to taxation under section fifty-eight, neglecting to make the returns required by subsection (h) of section twelve of chapter sixty-two C, or refusing or neglecting, when required, to submit to the examinations provided for in section sixty-nine of this chapter, shall forfeit such sum not greater than two per cent upon the par value of its capital stock as the court may deem just and equitable.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63 - Taxation of Corporations › Section 80 - Collection of Penalties

Section 80. Penalties and forfeitures imposed by this chapter or by section seventy-four of chapter sixty-two C may be collected by an action of contract under section forty-seven of chapter sixty-two C or by an information under section forty-nine of chapter sixty-two C.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63 - Taxation of Corporations › Section 81 - Local Taxation, Defined

Section 81. For the purposes of sections thirty, fifty-five and sixty-eight A, the words ''local taxation'', or their equivalent, as used in said sections with respect to motor vehicles and trailers shall include the excise tax on motor vehicles and trailers assessed and levied under chapter sixty A.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63a - Taxation of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages › Section 1 - Definitions

Section 1. When used in this chapter the following terms shall have the following meanings:—
(a) ''Commissioner'', the commissioner of revenue.
[There is no subsection (b).]
(c) ''Taxpayer'', every corporation, association or organization which is licensed by any city or town to sell alcoholic beverages, as defined in section one of chapter one hundred and thirty-eight, except—
(1) A corporation subject to taxation under the provisions of chapter sixty-three, and
(2) A chartered veteran's organization maintaining quarters for the exclusive use of its members.
(3) An organization which is located within the boundaries of a Massachusetts army or air national guard base that serves as social club for members of the Massachusetts army or air national guard.
(d) ''Gross receipts'', the total proceeds from the sale of any drink of alcoholic nature or content sold without any deduction therefrom on account of costs or expenses.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63b - Declaration of Estimated Tax by Corporations › Section 1 - Definitions

Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:—
''Corporation'', every corporation, company or association subject to taxation under the provisions of chapter sixty-three, or under any special act which is in lieu of the provisions of said chapter sixty-three.
''Estimated tax'', the amount which the corporation estimates as the taxes required to be paid under chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63b - Declaration of Estimated Tax by Corporations › Section 4 - Time for Payment of First Installment

Section 4. The first required installment of estimated tax shall be paid on or before the fifteenth day of the third month of the taxable year, except that if the requirements of section two are first met: (a) after the last day of the second month and before the first day of the sixth month of the taxable year, the first required installment shall be paid on or before the fifteenth day of the sixth month of the taxable year; (b) after the last day of the fifth month and before the first day of the ninth month of the taxable year, the first required installment shall be paid on or before the fifteenth day of the ninth month of the taxable year; or (c) after the last day of the eighth month and before the first day of the twelfth month of the taxable year, the first required installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63b - Declaration of Estimated Tax by Corporations › Section 4a - Amount and Time of Installment Payments

Section 4A. If the first required installment of estimated tax is paid after the fifteenth day of the third month of the taxable year and is required by section four to be paid on or before the fifteenth day of the sixth month of the taxable year, sixty-five percent of the estimated tax shall be paid; the second required installment shall be paid on or before the fifteenth day of the ninth month of the taxable year and shall be equal to twenty-five percent of the estimated tax; and the last installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining ten percent of the estimated tax.
If the first required installment of estimated tax is paid after the fifteenth day of the sixth month of the taxable year and is required by section four to be paid on or before the fifteenth day of the ninth month of the taxable year, ninety percent of the estimated tax shall be paid; and the last installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining ten percent of the estimated tax.
If the first required installment of estimated tax is paid after the fifteenth day of the ninth month of the taxable year and is required by section four to be paid on or before the fifteenth day of the twelfth month of the taxable year, the estimated tax shall be paid in full on or before the fifteenth day of the twelfth month of the taxable year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63b - Declaration of Estimated Tax by Corporations › Section 4b - First Year Corporations With Less Than Ten Employees; Installment Payments

Section 4B. A corporation that has less than ten employees and is in its first full taxable year of doing business shall not be subject to the schedules set forth in subsection (c) of section three and section four A. For purposes of such corporation there shall be four required installments for each taxable year, except as otherwise provided by this chapter. The first such installment shall be paid on or before the fifteenth day of the third month of the taxable year and shall be equal to thirty percent of the required annual payment; the second such installment shall be paid on or before the fifteenth day of the sixth month of the taxable year and shall be equal to twenty-five percent of the required annual payment; the third such installment shall be paid on or before the fifteenth day of the ninth month of the taxable year and shall be equal to twenty-five percent of the required annual payment; and the fourth such installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining twenty percent of the required annual payment.
If the first required installment of estimated tax is paid after the fifteenth day of the third month of the taxable year and is required by section four to be paid on or before the fifteenth day of the sixth month of the taxable year, fifty-five percent of the estimated tax shall be paid; the second required installment shall be paid on or before the fifteenth day of the ninth month of the taxable year and shall be equal to twenty-five percent of the estimated tax; and the last installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining twenty percent of the estimated tax.
If the first required installment of estimated tax is paid after the fifteenth day of the sixth month of the taxable year and is required by section four to be paid on or before the fifteenth day of the ninth month of the taxable year, eighty percent of the estimated tax shall be paid; and the last installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining twenty percent of the estimated tax.
If the first required installment of estimated tax is paid after the fifteenth day of the ninth month of the taxable year and is required by section four to be paid on or before the fifteenth day of the twelfth month of the taxable year, the estimated tax shall be paid in full on or before the fifteenth day of the twelfth month of the taxable year.
Such corporations shall be subject to all other provisions of this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63b - Declaration of Estimated Tax by Corporations › Section 5 - Credit Against Taxes

Section 5. All payments of the estimated tax, or any installment thereof, for any taxable year shall be allowed as a credit to the corporation against the tax imposed upon such corporation for such taxable year under the provisions of chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63b - Declaration of Estimated Tax by Corporations › Section 9 - Liability of Officers, Directors or Employees for Failure to Pay Installments of Estimated Taxes

Section 9. Any officer, director or employee of any corporation which is required under this chapter to pay an estimated tax, who shall be wilfully responsible for the failure of said corporation to pay any installment of estimated tax due thereunder shall be liable for the amount of tax thereby lost to the commonwealth, and to a penalty of not less than five hundred nor more than five thousand dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63d - Taxation of Pass-Through Entities › Section 1 - Definitions

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]
Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
''Code'', the Internal Revenue Code of the United States as defined in section 1 of chapter 62.
''Commissioner'', the commissioner of revenue.
''Eligible pass-through entity'', an S corporation under section 1361 of the Code, a partnership under section 7701 of the Code or a limited liability company that is treated as an S corporation or partnership under said section 1361 of the Code or said section 7701 of the Code.
''Qualified income taxable in Massachusetts'', the income of an eligible pass-through entity determined under chapter 62 allocable to a qualified member and included in the qualified member's Massachusetts taxable income under said chapter 62.
''Qualified member'', a shareholder of an S corporation or a partner in a partnership, including a member of a limited liability company that is treated as an S corporation or partnership under section 1361 of the Code or section 7701 of the Code, that is a natural person or trust or estate subject to tax under section 10 of chapter 62; provided, however, that a qualified member may be a resident, nonresident or a part-year resident.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63d - Taxation of Pass-Through Entities › Section 2 - Refundable Credit for Eligible Pass-Through Entity

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]
Section 2. An eligible pass-through entity may elect to pay an excise on its qualified income taxable in Massachusetts at a rate of 5 per cent. A qualified member of an electing eligible pass-through entity shall be allowed a refundable credit against the tax imposed under this chapter. The credit shall be available to qualified members in an amount proportionate to each qualified member's share of the tax due and paid under this chapter by the eligible pass-through entity multiplied by 0.9. The credit shall be available for the member's taxable year in which the electing eligible pass-through entity's taxable year ends.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63d - Taxation of Pass-Through Entities › Section 3 - Application of Chapter 63d

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]
Section 3. This chapter shall not apply to any taxable year for which the federal limitation on the state and local tax deduction imposed by section 164(b)(6) of the Internal Revenue Code of the United States, as amended and in effect for the applicable year, has expired or is otherwise not in effect.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63d - Taxation of Pass-Through Entities › Section 4 - Timing of Payment of Excise Tax

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]
Section 4. The excise under this chapter shall be in addition to, and not in lieu of, any other Massachusetts tax required to be paid, including tax imposed by chapter 62 or chapter 63. The excise under this chapter shall be due and payable on the eligible pass-through entity's original, timely-filed return. A return that reports the excise shall be due at the same time as a partnership information return or corporate excise return would be due for the entity under chapter 62C. Nothing in this chapter shall alter any filing requirements for a qualified member under said chapter 62C.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63d - Taxation of Pass-Through Entities › Section 5 - Collection and Administration of Excise Tax

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]
Section 5. The collection and administration of the excise under this chapter shall be governed by chapter 62C unless expressly provided otherwise in this chapter or in regulations promulgated by the commissioner pursuant to this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63d - Taxation of Pass-Through Entities › Section 6 - Elections

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]
Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 63d - Taxation of Pass-Through Entities › Section 7 - Regulation and Guidance

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]
Section 7. The commissioner shall promulgate regulations or other guidance to carry out the purposes of this chapter. Such regulations or other guidance may: (i) make the credit available to qualified members with income from eligible pass-through entities that in turn have income from other eligible pass-through entities; (ii) provide rules on the application of this chapter to eligible trusts and estates; and (iii) require estimated payments of the excise by electing eligible pass-through entities and their qualified members in a manner consistent with chapter 62B.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 1a - Reduction of Tax per Gallon on Fuel Containing Eligible Cellulosic Biofuel; Determination of Amount of Reduction

[Text of section effective for tax years beginning January 1, 2009 and ending December 31, 2017. See 2008, 206, Sec. 8.]
Section 1A. Notwithstanding the definition of ''tax per gallon'' in section 1 and subject to section 2O of chapter 29, for fuel consisting of eligible cellulosic biofuel or of a blend of gasoline and eligible cellulosic biofuel, the tax per gallon shall be reduced in proportion to the percentage of the fuel content consisting of eligible cellulosic biofuel, measured by available energy content, as determined by the department of energy resources, hereinafter referred to as the department.
Manufacturers and wholesale distributors of cellulosic biofuel who seek to have their fuel classified as eligible cellulosic biofuel shall provide documentation satisfactory to the department that such fuel yields at least a 60 per cent reduction in lifecycle greenhouse gas emissions per unit of delivered energy, in comparison to the petroleum-based fuel displaced.
In determining the percentage reduction in lifecycle greenhouse gas emissions relative to petroleum-based fuel achieved by particular supplies of cellulosic biofuel, the department, in consultation with the department of environmental protection and the executive office of energy and environmental affairs, shall use information and best practices available from other sources, including other states, the federal government, foreign governments, academic research and private and non-profit organizations.
If the department determines through an initial review that a waste feedstock will yield at least a 60 per cent lifecycle greenhouse gas reduction, is free of hazardous materials and hazardous waste and meets any other conditions established by the department, the department may exempt fuel produced from such a feedstock from a full lifecycle greenhouse gas emissions analysis.
The department, in consultation with the department of environmental protection and the executive office of energy and environmental affairs, shall promulgate rules and regulations necessary to carry out the provisions of this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 2 - Licenses

Section 2. Any person who qualifies under paragraph (c), or paragraph (i), or paragraph (j) of section one may apply to the commissioner, in accordance with section sixty-seven of chapter sixty-two C, for a license as a distributor, as an unclassified importer, or as an unclassified exporter, as the case may be. No distributor or unclassified importer shall make any sale of fuel in the commonwealth, except a sale which is exempt under the constitution and laws of the United States, without such a license.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 3 - Record of Sales

Section 3. Every distributor, unclassified importer and unclassified exporter shall keep a complete and accurate record of all sales of fuel, including the name and address of the purchaser, the place and date of delivery, the gross receipts and number of gallons for each type of fuel sold, and a complete and accurate record of the number of gallons imported, produced, refined, manufactured, compounded or exported and the date of importation, production, refining, manufacturing, compounding or exporting. Every distributor, unclassified importer and unclassified exporter shall also deliver with every consignment of fuel to a purchaser within the commonwealth a written statement containing the date of purchase, the names of the purchaser and seller, the number of gallons delivered, and shall retain a duplicate of each statement. Said records and said written statements shall be in such form as the commissioner shall prescribe and shall be preserved by said distributors, said unclassified importers, said unclassified exporters and said purchasers respectively, 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 agents.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 3a - Determination of Average Price of Fuel and Tax per Gallon; Notice

Section 3A. The commissioner shall, before the commencement of each calendar quarter, determine the average price of fuel and the tax per gallon to be applicable for each of the three months in the ensuing calendar quarter; and shall notify every distributor, unclassified importer and unclassified exporter of the tax per gallon that shall apply for such calendar quarter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 4 - Monthly Returns and Payment of Excise; Tax Rate

Section 4. At the time of filing a return required by subsection (a) of section sixteen of chapter sixty-two C, every distributor and unclassified exporter shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of fuel sold by him in the commonwealth during the calendar month covered by the return.
At the time of filing a return required by paragraph (a) of section sixteen of chapter sixty-two C, every unclassified importer shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of fuel imported or caused to be imported during the calendar month covered by the return.
Notwithstanding the foregoing, the tax per gallon payable upon each gallon of fuel sold, imported or caused to be imported as aviation fuel shall be separately determined by the commissioner utilizing the same procedures as those used for other fuel and such tax per gallon as so determined shall apply to each gallon of fuel sold, imported or caused to be imported as aviation fuel by a licensee in the commonwealth during the calendar month covered by the return.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 7a - Reimbursement to Farm Users of Gasoline

Section 7A. Any person engaged in the business of farming who shall buy any fuel on which an excise has been paid or is chargeable under this chapter and who, having consumed the same for farm purposes and is entitled to a refund of the federal gasoline tax paid on account of such fuel pursuant to section sixty-four hundred and twenty of the Federal Internal Revenue Code shall be reimbursed the amount of said excise in the manner and subject to the conditions herein provided. Claim for reimbursement of said excise with respect to fuel used during the taxable year for which such refund of the federal gasoline tax is due shall be filed on or before the fifteenth day of the fourth month following the close of such taxable year. Such claim shall be on a form prescribed by the commissioner. The commissioner shall transmit all claims approved by him to the comptroller for certification, and the amount approved by the commissioner and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter without specific appropriation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 8a - Regulation of Tax Free Sales

Section 8A. A distributor duly licensed in this commonwealth may sell fuel tax-free to another person who is licensed as a distributor in this commonwealth. He may sell fuel tax-free to any person who is a licensed distributor in another state, provided, that the entire quantity purchased is to be exported forthwith from this commonwealth prior to use or resale, and provided, further, that such person is licensed by the commissioner as an unclassified exporter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 9 - Purchaser to Bear Tax; Sales Separate From Tax; Penalty

Section 9. Except as otherwise provided in section seven, the tax in every instance shall be borne by the purchaser, and no person offering fuel for sale shall sell, advertise or offer for sale said fuel separately from the tax imposed by this chapter. For any violation of this section, the license to keep and sell crude petroleum or any of its products, issued by the licensing authority under chapter one hundred and forty-eight, shall be suspended by the said authority on request of the commissioner of revenue for such time as said commissioner deems proper.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 11 - General Penalties

Section 11. Any distributor, unclassified exporter, unclassified importer, or purchaser of fuel who violates any provision of this chapter shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 12 - Sales Exempted by Federal Law; Restraining Collection of Excise

Section 12. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any sale exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The bill shall be brought against the commissioner, whether the question of the collection of the excise is in the hands of the attorney general or pending before the appellate tax board or is still in the hands of the commissioner.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64a - Taxation of Sales of Gasoline › Section 13 - Disposition of Moneys Received

Section 13. All sums received from the excise imposed on aviation fuel, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement under sections 7 and 7A, shall be credited to the Commonwealth Transportation Fund and may be used for airport development projects approved and carried out at airports and landing facilities under 49 U.S.C. App. s 2210; and all other sums received from the excise imposed in section 4, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement under said sections 7 and 7A, shall be credited as follows: (i) 99.85 per cent shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes; and (ii) 0.15 per cent shall be credited to the Inland Fisheries and Game Fund established in section 2C of chapter 131.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 2 - Vendors' Licenses; Display

Section 2. No person shall sell tobacco products or act as a manufacturer, wholesaler, vending machine operator, unclassified acquirer, transportation company or retailer, in the commonwealth unless licensed to do so in accordance with section sixty-seven of chapter sixty-two C. If a manufacturer, wholesaler, vending machine operator or unclassified acquirer acts in more than one of said capacities at any one place of business he shall procure a license for each capacity in which he acts. Every machine operated or maintained for the purpose of vending tobacco products shall for the purposes of this chapter be deemed to constitute a place of retail business, and no person shall maintain or cause to be operated such a machine without procuring a retailer's license. Each license so issued or a duplicate copy thereof shall be prominently displayed on the premises covered by the license and in the case of vending machines there shall be attached to the same a disc or marker to be furnished by the commissioner showing it to have been licensed. The licensing of the operation of cigarette vending machines is retained exclusively by the commonwealth and no city, town or other political subdivision of the commonwealth may license such operation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 2a - Definitions Applicable to Secs. 2a to 2f

Section 2A. As used in sections 2A to 2F, inclusive, the following words shall have the following meanings:—
''Agent'', any person authorized by the commonwealth to purchase and affix tax stamps on packages of cigarettes.
''Cigarette'', any roll for smoking whether made wholly or in part of tobacco or any other substance, regardless of size or shape and whether or not such tobacco or substance is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco, and that, because of its size, appearance, the type of tobacco used in its filler, or its packaging or labeling, is likely to be offered to, or purchased by, consumers as a cigarette or cigarette equivalent.
''Secretary'', the secretary of the executive office of public safety and security, or his designee.
''Manufacturer'', (1) any entity which manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced anywhere that such manufacturer intends to be sold in the commonwealth, including cigarettes intended to be sold in the United States through an importer;
(2) the first purchaser anywhere that intends to resell in the United States cigarettes manufactured anywhere that the original manufacturer or maker does not intend to be sold in the United States; or
(3) any entity that becomes a successor of an entity described in clause (1) or clause (2) of this definition.
''Repeatability'', the range of values within which the repeat results of cigarette test trials from a single laboratory will fall 95 per cent of the time.
''Retail dealer'', any person other than a manufacturer or wholesale dealer engaged in selling cigarettes or tobacco products.
''Sale'', any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement thereof. In addition to cash and credit sales, the giving of cigarettes as samples, prizes or gifts, and the exchanging of cigarettes for any consideration other than money shall be considered a sale.
''Sell'', to sell, or to offer or agree to sell.
''Quality control and quality assurance program'', the laboratory procedures implemented to ensure that operator bias, systematic and nonsystematic methodological errors or equipment-related problems do not affect the results of testing and that the testing repeatability remains within the required repeatability values stated in clause (5) of subsection (a) of section 2B for all test trials used to certify cigarettes in accordance with section 2C.
''Wholesale dealer'', any person who sells cigarettes or tobacco products to retail dealers or other persons for purposes of resale, and any person who owns, operates or maintains 1 or more cigarette or tobacco product vending machines in, at or upon premises owned or occupied by any other person or entity.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 2c - Certification to Be Submitted by Manufacturer; Fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund

Section 2C. (a) Each manufacturer shall submit to the secretary a written certification attesting that:—
(1) each cigarette listed in the certification has been tested in accordance with section 2B;
(2) each cigarette listed in the certification meets the performance standard set forth under section 2B;
(3) each cigarette listed in the certification shall be described with the following information:—
(i) brand, the trade name on the package;
(ii) style, light or ultra light;
(iii) length in millimeters;
(iv) circumference in millimeters;
(v) filter or non-filter;
(vi) package description, soft pack or box; and
(vii) the marking approved in accordance with this section.
(b) Such certifications shall be made available to the attorney general and the department of revenue for the purposes of ensuring compliance with this section. Each cigarette certified under section 2C shall be re-certified every 3 years.
(c) For each cigarette listed in a certification a manufacturer shall pay to the secretary a $250 fee. The secretary may, by regulation, adjust this fee to an amount sufficient only to provide for processing, testing, enforcement and oversight activities related to sections 2B to 2F, inclusive.
(d) There shall be a separate fund on the books of the commonwealth to be known as the Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund. Such fund shall consist of all certification fees submitted by manufacturers and shall, in addition to any other monies made available for such purpose, be expended by the secretary, without further appropriation, and shall be used to support state processing, testing, enforcement, and oversight activities related to implementation of sections 2B to 2F, inclusive, and for a senior awareness of fire education program which shall include, education about the risk of fire to seniors and the purchase of safety devices for the benefit of at risk seniors. All payments from the Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund shall be made on the audit and warrant of the state treasurer on vouchers certified and submitted by the secretary. The secretary may incur expenses for, and the comptroller may certify for payment, amounts from the fund not to exceed the most recent revenue estimate in the state accounting system for the fiscal year; provided, however, that no expenditure shall cause the fund to be out of balance at the end of any fiscal year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 2d - Marking to Indicate Compliance With Testing and Performance Standard Requirements

Section 2D. (a) Cigarettes that are certified by a manufacturer in accordance with section 2C shall be marked to indicate compliance with the requirements of section 2B. Such marking shall be in 8 point font type or larger and consist of:
(1) Modification of the product UPC code to indicate a visible mark printed at or around the area of the UPC code. Such mark may consist of alphanumeric or symbolic characters permanently stamped, engraved, embossed or printed in conjunction with the UPC code;
(2) Any visible combination of alphanumeric or symbolic characters permanently stamped, engraved, embossed or printed upon the cigarette package or cellophane wrap; or
(3) Printed, stamped, engraved or embossed text that indicates that the cigarettes meet the standards of this section.
(b) A manufacturer shall use only 1 marking and shall apply this marking uniformly for all packages including, but not limited to, packs, cartons and cases and all brands marketed by that manufacturer.
(c) The secretary shall be notified as to the marking that is selected.
(d) Prior to the certification of any cigarette, a manufacturer shall present its proposed marking to the secretary for approval. Upon receipt of the request, the secretary shall approve or disapprove the marking offered, except that the secretary shall approve any marking in use and approved for sale in New York State pursuant to the New York fire safety standards for cigarettes. Proposed markings shall be deemed approved if the secretary fails to act within 10 business days of receiving a request for approval.
(e) No manufacturer shall modify its approved marking unless the modification has been approved by the secretary in accordance with this section.
(f) Manufacturers certifying cigarettes in accordance with section 2C shall provide a copy of such certifications to all wholesale dealers and agents to which they sell cigarettes, and shall also provide sufficient copies of an illustration of the package marking utilized by the manufacturer pursuant to this section for each retailer to which the wholesale dealers or agents sell cigarettes. Wholesale dealers and agents shall provide a copy of these package markings received from manufacturers to all retail dealers to which they sell cigarettes. Wholesale dealers, agents and retail dealers shall permit the secretary, the commissioner of the department of revenue, the attorney general, or employees thereof, to inspect markings of cigarette packaging marked in accordance with this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 2f - Fire Prevention and Public Safety Fund

Section 2F. There shall be a separate fund on the books of the commonwealth to be known as the Fire Prevention and Public Safety Fund. The fund shall consist of all monies recovered as penalties under section 2E. Such monies shall be deposited to the credit of the fund and shall, in addition to any other monies made available for such purpose, be expended by the state fire marshal, without further appropriation, for fire safety and prevention programs. All payments from such fund shall be made on the audit and warrant of the state treasurer on vouchers certified and submitted by the secretary.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 5a - Collection of Excises Imposed on Residents Purchasing Cigarettes and Tobacco Products in Interstate Commerce; Statements of Sellers and Shipping Invoices

Section 5A. (1) The department shall aggressively seek to collect all excises imposed by this chapter from residents of the commonwealth who purchase cigarettes and tobacco products in interstate commerce. The department shall, pursuant to 15 U.S.C. section 376, seek statements from persons selling cigarettes in interstate commerce to residents of the commonwealth and obtain the monthly invoices covering all such shipments of cigarettes into the commonwealth, as required by said section 376. Those invoices shall, as authorized by said section 376, include the name and address of the person to whom the cigarette shipment was made, the brand, the quantity thereof, and the amount paid. Upon receipt of that information, the department shall make all reasonable efforts to collect all excises due under this chapter.
(2) The department shall provide information received pursuant to this section to the department of public health. The department shall report every 6 months to the house and senate committees on ways and means and the joint committee on health care on the steps taken to enforce this section and the amounts collected pursuant to collection activities mandated by this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 7a - Additional Cigarette Excise Tax; Credit to Children's and Seniors' Health Care Assistance Fund; Exemption

Section 7A. (a) In addition to the excise imposed by section six, every licensee who is required to file a return under section sixteen of chapter sixty-two C shall, at the time of filing such a return, pay to the commissioner an excise equal to twelve and one-half mills for each cigarette so sold during the calendar month covered by the return; provided, however, that cigarettes with respect to which the excise under this section has once been imposed and has not been refunded, if paid, shall not be subject upon a subsequent sale to the excise imposed by this section. In addition to the excise imposed by section six, each unclassified acquirer shall, at the time of filing a return required by said section sixteen of chapter sixty-two C, pay to the commissioner an excise equal to twelve and one-half mills for each cigarette so imported or acquired and held for sale or consumption, and cigarettes with respect to which such excise has been imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any further excise under this section. Notwithstanding the provisions of this section, the excise imposed by this section shall equal twenty-five percent of the price paid by such licensee or unclassified acquirer to purchase smokeless tobacco so sold, imported, or acquired.
(b) Except as the provisions of this section expressly provide to the contrary, all of the provisions of this chapter and of chapter sixty-two C relative to the assessment, collection, payment, abatement, verification, and administration of taxes, including penalties, shall, so far as pertinent, be applicable to the excise imposed by this section.
(c) Notwithstanding the provisions of section twenty-eight, all revenues received pursuant to this section, together with any penalties, forfeitures, interest, costs of suits and fines collected in connection therewith, less all amounts refunded or abated in connection therewith, all as determined by the commissioner of revenue according to his best information and belief, shall be credited to the Children's and Seniors' Health Care Assistance Fund, established pursuant to section two FF of chapter twenty-nine.
(d) Any cigarette which does not contain nicotine shall be exempt from the excise herein referred.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 7c - Additional Payment of Excise; Credit to Health Protection Fund

Section 7C. (a) In addition to the excise imposed by section six, every licensee who is required to file a return under section sixteen of chapter sixty-two C shall, at the time of filing such return, pay to the commissioner an excise equal to twelve and one-half mills for each cigarette so sold during the calendar month covered by the return; provided, however, that cigarettes with respect to which the excise under this section has once been imposed and has not been refunded, if paid, shall not be subject upon a subsequent sale to the excise imposed by this section. In addition to the excise imposed by section six, each unclassified acquirer shall, at the time of filing a return required by said section sixteen of chapter sixty-two C, pay to the commissioner an excise equal to twelve and one-half mills for each cigarette so imported or acquired and held for sale or consumption, and cigarettes with respect to which such excise has been imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any further excise under this section. Notwithstanding the provisions of this section, the excise imposed by this section shall equal twenty-five percent of the price paid by such licensee or unclassified acquirer to purchase smokeless tobacco so sold, imported or acquired.
(b) Except as the provisions of this section expressly provide to the contrary, all of the provisions of this chapter and of chapter sixty-two C relative to the assessment, collection, payment, abatement, verification and administration of taxes, including penalties, shall, so far as pertinent, be applicable to the excise imposed by this section.
(c) Notwithstanding the provisions of section twenty-eight, all revenues received pursuant to this section, together with any penalties, forfeitures, interest, costs of suits and fines collected in connection therewith, less all amounts refunded or abated in connection therewith, all as determined by the commissioner of revenue according to his best information and belief, shall be credited to the Health Protection Fund established pursuant to section two GG of chapter twenty-nine.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 7d - Personal and Individual Liability to Commonwealth Upon Failure to Pay Amount Due Under This Chapter

Section 7D. A person who fails to pay to the commissioner any sum required to be paid under this chapter shall be personally and individually liable therefor to the commonwealth. For the purposes of this section, ''person'' shall include, but not be limited to, an officer or employee of a corporation or a member or employee of a partnership or limited liability company who, as such officer, employee or member, is under a duty to pay over the taxes imposed by this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 11 - Records and Reports of Purchases and Sales; Investigation, Examination and Search

Section 11. Each retailer shall keep within the commonwealth complete and accurate records of all cigarettes purchased or otherwise acquired. Such records shall consist of written statements to be delivered by each wholesaler as provided by section five. Every owner of, or tenant occupying, premises where a vending machine is located shall keep a record of all cigarettes sold through the vending machine so located on his premises and the amount of commission paid by the person operating the cigarette vending machine. Such records shall consist of written statements to be given by each person operating vending machines for the sale of cigarettes as provided by section five. Such records shall be safely preserved for a period of three years in such a manner as to insure permanency and accessibility for inspection by the commissioner or his authorized representative. The commissioner may require any retailer or any owner or tenant occupying premises where a vending machine for the sale of cigarettes has been installed to make reports as often as the commissioner deems necessary to enable him to determine whether the excise imposed by this chapter has been fully paid. The commissioner and his authorized representatives may examine the books, papers and records of any retailer in the commonwealth, for the purpose of determining whether the excise imposed by this chapter has been fully paid, and may investigate, examine and search any premises where cigarettes are possessed, stored or sold for the purpose of determining whether the provisions of this chapter are being obeyed.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 12 - Selling Price; ''loss-Leaders'' Prohibited

Section 12. No person shall be permitted to sell cigarettes as ''loss-leaders'' with intent to injure competitors or to destroy competition, and the commissioner shall enforce sections thirteen to twenty-one, inclusive, in order to prohibit such sales and stabilize and increase collections under this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64c - Cigarette Excise › Section 14 - Unfair Competition; Penalty

Section 14. (a) It shall be unlawful for any retailer, with intent to injure competitors, destroy substantially or lessen competition, to advertise, offer to sell or sell at retail cigarettes at less than cost to the retailer, or for any wholesaler, with intent to injure competitors, destroy substantially or lessen competition, to advertise, offer to sell or sell at wholesale cigarettes at less than cost to the wholesaler. Any such retailer or wholesaler violating this subsection shall be punished by a fine of not more than five hundred dollars.
(b) Evidence of advertisement offering to sell, or sale, of cigarettes by any retailer or wholesaler at less than cost to him, shall be prima facie evidence of intent to injure competitors, destroy substantially or lessen competition.