Massachusetts § 29 Payment of tax through use of adhesive stamps

Massachusetts Statutes

§ 29 — Payment of tax through use of adhesive stamps

Massachusetts § 29

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 64CCIGARETTE EXCISE

This text of Massachusetts § 29 (Payment of tax through use of adhesive stamps) 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, § 29 (2026).

Text

Section 29. The excise imposed by this chapter shall be paid to the commissioner through the use of adhesive stamps evidencing the payment of said excise, which stamps shall be of such design and in such denominations as the commissioner may prescribe. Except as otherwise provided, all stampers shall be liable for the payment of the excise imposed by this chapter and shall pay the excise to the commissioner by purchasing such stamps in accordance with such regulations as the commissioner may prescribe.

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Section 29. The excise imposed by this chapter shall be paid to the commissioner through the use of adhesive stamps evidencing the payment of said excise, which stamps shall be of such design and in such denominations as the commissioner may prescribe. Except as otherwise provided, all stampers shall be liable for the payment of the excise imposed by this chapter and shall pay the excise to the commissioner by purchasing such stamps in accordance with such regulations as the commissioner may prescribe.

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Massachusetts § 29, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64C/29.