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- 64C-3-4 · Repealed, 1976, 415, Sec. 107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- 64C-7 · Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115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- 64C-9 · Repealed, 1976, 415, Sec. 107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- 64C-22-to-25 · Repealed, 1976, 415, Sec. 107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- 64C-32 · Repealed, 1976, 415, Sec. 107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