Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 64C, § 2C

Certification to be submitted by manufacturer; fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund

Official textmalegislature.gov

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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

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  9. 64C-3-4 · Repealed, 1976, 415, Sec. 107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  13. 64C-7 · Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115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  20. 64C-9 · Repealed, 1976, 415, Sec. 107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  33. 64C-22-to-25 · Repealed, 1976, 415, Sec. 107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