Massachusetts § 19 Invoice cost of goods purchased at forced sales

Massachusetts Statutes

§ 19 — Invoice cost of goods purchased at forced sales

Massachusetts § 19

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 64CCIGARETTE EXCISE

This text of Massachusetts § 19 (Invoice cost of goods purchased at forced sales) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 64C, § 19 (2026).

Text

Section 19. In establishing the cost of cigarettes to the retailer or wholesaler, the invoice cost of said cigarettes purchased at a forced, bankrupt, closeout sale or other sale outside of the ordinary channels of trade may not be used as a basis for justifying a price lower than one based upon the replacement cost of the cigarettes to the retailer or wholesaler within thirty days prior to the date of sale, in the quantity last purchased through the ordinary channels of trade.

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Section 19. In establishing the cost of cigarettes to the retailer or wholesaler, the invoice cost of said cigarettes purchased at a forced, bankrupt, closeout sale or other sale outside of the ordinary channels of trade may not be used as a basis for justifying a price lower than one based upon the replacement cost of the cigarettes to the retailer or wholesaler within thirty days prior to the date of sale, in the quantity last purchased through the ordinary channels of trade.

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Massachusetts § 19, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64C/19.