Massachusetts § 28 Disposition of sums received

Massachusetts Statutes

§ 28 — Disposition of sums received

Massachusetts § 28

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 64CCIGARETTE EXCISE

This text of Massachusetts § 28 (Disposition of sums received) 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, § 28 (2026).

Text

Section 28. Except as provided in sections 6 and 7A all sums received pursuant to the excise imposed by this chapter, together with any penalties, forfeitures, interest, costs of suits and fines collected in connection therewith, less all amounts refunded or abated in connection therewith, shall be credited as follows:

(a)Forty per cent of the amount in excess of $169,800,000 received during a fiscal year shall be credited to the Local Aid Fund;

(b)The balance remaining after crediting the amounts required under clause (a) shall be credited to the General Fund.

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Section 28. Except as provided in sections 6 and 7A all sums received pursuant to the excise imposed by this chapter, together with any penalties, forfeitures, interest, costs of suits and fines collected in connection therewith, less all amounts refunded or abated in connection therewith, shall be credited as follows:(a) Forty per cent of the amount in excess of $169,800,000 received during a fiscal year shall be credited to the Local Aid Fund;(b) The balance remaining after crediting the amounts required under clause (a) shall be credited to the General Fund.

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Bluebook (online)

Massachusetts § 28, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64C/28.