Massachusetts Statutes

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

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 64C CIGARETTE EXCISE
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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Massachusetts § 2A (Definitions applicable to Secs. 2A to 2F) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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