Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64D, § 2
Person subject to tax; method of denoting payment; ''person'' defined
Section 2. The tax imposed by this chapter shall be paid by the person who makes or signs the deed, instrument or writing, or for whose benefit the same is made or signed. The payment of the tax shall be denoted by adhesive stamps affixed to the deed, instrument or writing, or to the vellum, parchment or paper upon which it is written or printed.
The person using or affixing a stamp shall cancel the same by writing or stamping thereon the initials of his name and the date when the same is affixed or used, in such manner that it cannot be used again; provided, however, that the stamp shall not be so defaced as to prevent determination of its denomination and genuineness.
The word ''person'' shall, for the purposes of this chapter only, include political subdivisions of the commonwealth.
Source: view the official text
In this chapter (18 sections)
- 64D-1 · Rate of taxation; instrument excepted
- 64D-2 · Person subject to tax; method of denoting payment; ''person''…
- 64D-3 · Use of stamps for payment of tax; metering machines, etc.
- 64D-3A · Funds at registries of deeds for purchase of excise stamps for…
- 64D-3B · Reimbursement by state of counties for bond premiums
- 64D-4 · Erroneously affixed stamps; abatement
- 64D-5 · Repealed, 1976, 415, Sec. 108
- 64D-6 · Powers and duties of commissioner; penalty for interference,…
- 64D-6A · Failure to affix stamps; penalty
- 64D-6B · Refusal to register; lack of required stamps
- 64D-7 · Penalty for false affixation of stamps
- 64D-8 · Penalty for illegal removal of stamp
- 64D-9 · Penalty for fraudulent use of stamp
- 64D-10 · Disposition of tax receipts
- 64D-11 · Deeds Excise Fund
- 64D-11A · Barnstable County Deeds Excise Fund
- 64D-12 · Disbursement of funds
- 64D-13 · Repealed, 2009, 61, Sec. 2