Massachusetts Statutes

§ 2A — Definitions applicable to Secs. 2A to 2F

Massachusetts § 2A
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 64CCIGARETTE EXCISE

This text of Massachusetts § 2A (Definitions applicable to Secs. 2A to 2F) 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, § 2A (2026).

Text

Section 2A. As used in sections 2A to 2F, inclusive, the following words shall have the following meanings:—''Agent'', any person authorized by the commonwealth to purchase and affix tax stamps on packages of cigarettes.''Cigarette'', any roll for smoking whether made wholly or in part of tobacco or any other substance, regardless of size or shape and whether or not such tobacco or substance is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco, and that, because of its size, appearance, the type of tobacco used in its filler, or its packaging or labeling, is likely to be offered to, or purchased by, consumers as a cigarette or cigarette equivalent.''Secretary'', the secretary of the exe

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Bluebook (online)
Massachusetts § 2A, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64C/2A.