Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64C, § 20
Cost survey as evidence
Official textmalegislature.gov
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.
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In this chapter (40 sections)
- 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- 64C-7 · Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115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- 64C-9 · Repealed, 1976, 415, Sec. 107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- 64C-22-to-25 · Repealed, 1976, 415, Sec. 107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- 64C-32 · Repealed, 1976, 415, Sec. 107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;…
- 64C-36 · Possession or transportation of unstamped cigarettes;…
- 64C-37 · Forgery, alteration, etc., of excise stamps; unauthorized use…
- 64C-38 · Unauthorized use of excise stamps; penalty
- 64C-38A · Seizure, forfeiture and sale of unstamped cigarettes and…
- 64C-39 · Application of Secs. 29 to 39
- 64C-40 · Multi-agency illegal tobacco task force; powers and duties;…