Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64C, § 33
Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages
Section 33. Licensees and stampers shall not sell, borrow, loan or exchange unstamped cigarettes or stamps to, from or with other such licensees or stampers unless authorized by the commissioner. Licensees, other than stampers, shall not accept deliveries of unstamped or improperly stamped packages of cigarettes except as authorized by the commissioner. Every licensed retailer and licensed vending machine operator shall immediately examine all packages of cigarettes received by them and shall immediately return to their supplier any and all packages of cigarettes that are unstamped or improperly stamped. Such supplier shall replace them with packages of cigarettes upon which stamps have been properly affixed.
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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- 64C-7 · Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115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- 64C-9 · Repealed, 1976, 415, Sec. 107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- 64C-22-to-25 · Repealed, 1976, 415, Sec. 107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;…