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Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 64C, § 12

Selling price; ''loss-leaders'' prohibited

Official textmalegislature.gov

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.

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In this chapter (40 sections)
  1. 64C-2A · Definitions applicable to Secs. 2A to 2F
  2. 64C-2B · Test method and performance standard for cigarettes offered…
  3. 64C-2C · Certification to be submitted by manufacturer; fee; Cigarette…
  4. 64C-2D · Marking to indicate compliance with testing and performance…
  5. 64C-2E · Sale of cigarettes in violation of testing and performance…
  6. 64C-2F · Fire Prevention and Public Safety Fund
  7. 64C-3-4 · Repealed, 1976, 415, Sec. 107
  8. 64C-5 · Records and statements required of vendors and purchasers
  9. 64C-5A · Collection of excises imposed on residents purchasing…
  10. 64C-6 · Payment of excise; reports and examination of records of…
  11. 64C-7 · Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115
  12. 64C-7A · Additional cigarette excise tax; credit to Children's and…
  13. 64C-7B · Cigars and smoking tobacco; payment and rate of excise tax;…
  14. 64C-7C · Additional payment of excise; credit to Health Protection Fund
  15. 64C-7D · Personal and individual liability to commonwealth upon failure…
  16. 64C-7E · Electronic nicotine delivery systems; definitions; excise…
  17. 64C-8 · Prosecution for illegal possession, etc.
  18. 64C-9 · Repealed, 1976, 415, Sec. 107
  19. 64C-10 · Regulation of vending machines; penalties for particular…
  20. 64C-11 · Records and reports of purchases and sales; investigation,…
  21. 64C-12 · Selling price; ''loss-leaders'' prohibited
  22. 64C-13 · Definitions of cost and sale terms
  23. 64C-14 · Unfair competition; penalty
  24. 64C-15 · Application of act to unusual sales
  25. 64C-16 · Fair competition; prices
  26. 64C-17 · Illegal contracts
  27. 64C-18 · Fictitious prices; discounts
  28. 64C-19 · Invoice cost of goods purchased at forced sales
  29. 64C-20 · Cost survey as evidence
  30. 64C-21 · Liability of agents aiding violations
  31. 64C-22-to-25 · Repealed, 1976, 415, Sec. 107
  32. 64C-26 · Police power
  33. 64C-27 · Severability clause
  34. 64C-28 · Disposition of sums received
  35. 64C-29 · Payment of tax through use of adhesive stamps
  36. 64C-30 · Stamper; purchase and use of stamps; appointment;…
  37. 64C-31 · Redemption of unused or mutilated stamps, etc.
  38. 64C-32 · Repealed, 1976, 415, Sec. 107
  39. 64C-33 · Unstamped cigarettes or stamps; prohibition of sale, etc.;…
  40. 64C-33A · Packages containing fewer than 20 cigarettes; stamps;…
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