Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 58, § 25B
Proceeds of cigarette excise; certification for payment by commissioner of revenue
Section 25B. The commissioner of revenue shall, as hereinafter provided, certify to the state treasurer for payment, from that portion of the proceeds of the excise on cigarettes as authorized by paragraph (b) of section twenty-eight of chapter sixty-four C, the following:—
# (a)
From time to time when required, the contract assistance to the Massachusetts Bay Transportation Authority provided under section twenty-eight of chapter one hundred and sixty-one A or under other applicable laws, and from time to time when required, the contract assistance to regional transportation authorities, provided under section twenty-three of chapter one hundred and sixty-one B;
# (b)
From time to time, when required, reimbursements to cities and towns comprising transportation areas as provided under section one hundred and fifty-two A of chapter one hundred and sixty-one, and to the Woods Hole, Martha's Vineyard and Nantucket Steamship Authority, as provided under section nine A of chapter seven hundred and one of the acts of nineteen hundred and sixty, as amended;
[There is no subsection (c).]
(d) On or before November twentieth of each year, the amount certified by the commissioner of education to be payable to any city or town as a transportation allowance under the provisions of section seven B of chapter seventy-one.
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In this chapter (40 sections)
- 58-10 · Determination of equalized valuation
- 58-10A · Proposed equalized valuation; notice and hearing; changes
- 58-10B · Appeal to appellate tax board
- 58-10C · Final equalization and apportionment; establishment; report to…
- 58-11-12 · Repealed, 1941, 609, Sec. 1
- 58-13 · Definitions applicable to Secs. 13 to 17
- 58-14 · Determination of fair cash valuation of state-owned land…
- 58-15 · Notification of land acquired or disposed of by commonwealth
- 58-15A · Repealed, 2016, 218, Sec. 108
- 58-16 · Statement of fair cash valuation reimbursement percentage for…
- 58-17 · Reimbursement of municipalities where state-owned land located
- 58-17A · Repealed, 2016, 218, Sec. 109
- 58-17B · Property taken for flood control; loss of taxes; reimbursement
- 58-17C · Forest Products Trust Fund
- 58-18 · Repealed, 1969, 546, Sec. 6
- 58-18A · Repealed, 1990, 268, Sec. 1
- 58-18B · Distribution of highway fund; notification of amount required;…
- 58-18C · Distribution of budgeted aid to cities and towns
- 58-18D · Repealed, 2011, 194, Sec. 26
- 58-18E · Repealed, 1990, 121, Sec. 23
- 58-18F · Distributions to cities, towns, or regional school districts;…
- 58-19 · Repealed, 1931, 428, Sec. 1
- 58-20 · Repealed, 1966, 14, Sec. 31
- 58-20A · Deductions from sums payable to cities and towns
- 58-21-to-23 · Repealed, 1934, 323, Sec. 1
- 58-24-24A · Repealed, 1951, 641, Sec. 2
- 58-25 · Amounts due municipalities; determination; payment
- 58-25A · Amounts due municipalities; annual estimates
- 58-25B · Proceeds of cigarette excise; certification for payment by…
- 58-26 · Repealed, 1934, 323, Sec. 1
- 58-26A-26B · Repealed, 1976, 415, Sec. 99
- 58-27 · Repealed, 1970, 601, Sec. 1
- 58-28 · Annual assessments for deposits with state treasurer; trust…
- 58-28A · Withholding taxes; internal revenue code of United States
- 58-28B · Withholding statements; federal taxes
- 58-28C · Reciprocal enforcement of tax liabilities
- 58-29 · Repealed, 1989, 397, Sec. 1
- 58-30 · Repealed, 1976, 415, Sec. 99
- 58-31 · Forms; authority of commissioner
- 58-31A-to-51 · Repealed, 1976, 415, Sec. 99