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- Mass. Gen. Laws ch. 63, § 81 · Local taxation, defined
- Mass. Gen. Laws ch. 63A, § 1 · Definitions
- Mass. Gen. Laws ch. 63A, § 2 · Rate
- Mass. Gen. Laws ch. 63A, § 3, 4 · Repealed, 1976, 415, Sec. 103
- Mass. Gen. Laws ch. 63A, § 5 · Repealed, 1973, 708, Sec. 5
- Mass. Gen. Laws ch. 63B, § 1 · Definitions
- Mass. Gen. Laws ch. 63B, § 2 · Payment of estimated tax by corporations
- Mass. Gen. Laws ch. 63B, § 3 · Interest on underpayment of estimated taxes; installment payments
- Mass. Gen. Laws ch. 63B, § 4 · Time for payment of first installment
- Mass. Gen. Laws ch. 63B, § 4A · Amount and time of installment payments
- Mass. Gen. Laws ch. 63B, § 4B · First year corporations with less than ten employees; installment payments
- Mass. Gen. Laws ch. 63B, § 5 · Credit against taxes
- Mass. Gen. Laws ch. 63B, § 6 · Repealed, 1990, 121, Sec. 33
- Mass. Gen. Laws ch. 63B, § 7 · Taxable years of less than twelve months
- Mass. Gen. Laws ch. 63B, § 8 · Repealed, 1990, 121, Sec. 34
- Mass. Gen. Laws ch. 63B, § 9 · Liability of officers, directors or employees for failure to pay installments of estimated taxes
- Mass. Gen. Laws ch. 63B, § 10 · Addition of tax or penalty; assessment and collection
- Mass. Gen. Laws ch. 63B, § 11 · Repealed, 1976, 415, Sec. 104
- Mass. Gen. Laws ch. 63D, § 1 · Definitions
- Mass. Gen. Laws ch. 63D, § 2 · Refundable credit for eligible pass-through entity
- Mass. Gen. Laws ch. 63D, § 3 · Application of chapter 63D
- Mass. Gen. Laws ch. 63D, § 4 · Timing of payment of excise tax
- Mass. Gen. Laws ch. 63D, § 5 · Collection and administration of excise tax
- Mass. Gen. Laws ch. 63D, § 6 · Elections
- Mass. Gen. Laws ch. 63D, § 7 · Regulation and guidance
- Mass. Gen. Laws ch. 64A, § 1 · Definitions
- Mass. Gen. Laws ch. 64A, § 1A · Reduction of tax per gallon on fuel containing eligible cellulosic biofuel; determination of amount of reduction
- Mass. Gen. Laws ch. 64A, § 2 · Licenses
- Mass. Gen. Laws ch. 64A, § 3 · Record of sales
- Mass. Gen. Laws ch. 64A, § 3A · Determination of average price of fuel and tax per gallon; notice
- Mass. Gen. Laws ch. 64A, § 4 · Monthly returns and payment of excise; tax rate
- Mass. Gen. Laws ch. 64A, § 4A to 4E · Repealed, 1956, 619, Sec. 5
- Mass. Gen. Laws ch. 64A, § 5, 6 · Repealed, 1976, 415, Sec. 106
- Mass. Gen. Laws ch. 64A, § 7 · Reimbursement for non-highway users of gasoline
- Mass. Gen. Laws ch. 64A, § 7A · Reimbursement to farm users of gasoline
- Mass. Gen. Laws ch. 64A, § 8 · Application of chapter to interstate and foreign commerce
- Mass. Gen. Laws ch. 64A, § 8A · Regulation of tax free sales
- Mass. Gen. Laws ch. 64A, § 9 · Purchaser to bear tax; sales separate from tax; penalty
- Mass. Gen. Laws ch. 64A, § 10 · Repealed, 1976, 415, Sec. 106
- Mass. Gen. Laws ch. 64A, § 11 · General penalties
- Mass. Gen. Laws ch. 64A, § 12 · Sales exempted by federal law; restraining collection of excise
- Mass. Gen. Laws ch. 64A, § 13 · Disposition of moneys received
- Mass. Gen. Laws ch. 64C, § 1 · Definitions
- Mass. Gen. Laws ch. 64C, § 2 · Vendors' licenses; display
- Mass. Gen. Laws ch. 64C, § 2A · Definitions applicable to Secs. 2A to 2F
- Mass. Gen. Laws ch. 64C, § 2B · Test method and performance standard for cigarettes offered for sale or sold to persons located in commonwealth
- Mass. Gen. Laws ch. 64C, § 2C · Certification to be submitted by manufacturer; fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund
- Mass. Gen. Laws ch. 64C, § 2D · Marking to indicate compliance with testing and performance standard requirements
- Mass. Gen. Laws ch. 64C, § 2E · Sale of cigarettes in violation of testing and performance standard requirements; civil penalties; inspections; action by attorney general; inclusion in directory of tobacco product manufacturers
- Mass. Gen. Laws ch. 64C, § 2F · Fire Prevention and Public Safety Fund
- Mass. Gen. Laws ch. 64C, § 3, 4 · Repealed, 1976, 415, Sec. 107
- Mass. Gen. Laws ch. 64C, § 5 · Records and statements required of vendors and purchasers
- Mass. Gen. Laws ch. 64C, § 5A · Collection of excises imposed on residents purchasing cigarettes and tobacco products in interstate commerce; statements of sellers and shipping invoices
- Mass. Gen. Laws ch. 64C, § 6 · Payment of excise; reports and examination of records of carriers, warehousemen, etc.; amount credited to Commonwealth Care Trust Fund
- Mass. Gen. Laws ch. 64C, § 7 · Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115
- Mass. Gen. Laws ch. 64C, § 7A · Additional cigarette excise tax; credit to Children's and Seniors' Health Care Assistance Fund; exemption
- Mass. Gen. Laws ch. 64C, § 7B · Cigars and smoking tobacco; payment and rate of excise tax; liability of distributors, retailers and residents; nonresident cigar distributors; licenses; violations and penalties
- Mass. Gen. Laws ch. 64C, § 7C · Additional payment of excise; credit to Health Protection Fund
- Mass. Gen. Laws ch. 64C, § 7D · Personal and individual liability to commonwealth upon failure to pay amount due under this chapter
- Mass. Gen. Laws ch. 64C, § 7E · Electronic nicotine delivery systems; definitions; excise taxes; liability for collection and payment; payment amount; delivery and transfer; penalties
- Mass. Gen. Laws ch. 64C, § 8 · Prosecution for illegal possession, etc.
- Mass. Gen. Laws ch. 64C, § 9 · Repealed, 1976, 415, Sec. 107
- Mass. Gen. Laws ch. 64C, § 10 · Regulation of vending machines; penalties for particular offenses; sales to children
- Mass. Gen. Laws ch. 64C, § 11 · Records and reports of purchases and sales; investigation, examination and search
- Mass. Gen. Laws ch. 64C, § 12 · Selling price; ''loss-leaders'' prohibited
- Mass. Gen. Laws ch. 64C, § 13 · Definitions of cost and sale terms
- Mass. Gen. Laws ch. 64C, § 14 · Unfair competition; penalty
- Mass. Gen. Laws ch. 64C, § 15 · Application of act to unusual sales
- Mass. Gen. Laws ch. 64C, § 16 · Fair competition; prices
- Mass. Gen. Laws ch. 64C, § 17 · Illegal contracts
- Mass. Gen. Laws ch. 64C, § 18 · Fictitious prices; discounts
- Mass. Gen. Laws ch. 64C, § 19 · Invoice cost of goods purchased at forced sales
- Mass. Gen. Laws ch. 64C, § 20 · Cost survey as evidence
- Mass. Gen. Laws ch. 64C, § 21 · Liability of agents aiding violations
- Mass. Gen. Laws ch. 64C, § 22 to 25 · Repealed, 1976, 415, Sec. 107
- Mass. Gen. Laws ch. 64C, § 26 · Police power
- Mass. Gen. Laws ch. 64C, § 27 · Severability clause
- Mass. Gen. Laws ch. 64C, § 28 · Disposition of sums received
- Mass. Gen. Laws ch. 64C, § 29 · Payment of tax through use of adhesive stamps
- Mass. Gen. Laws ch. 64C, § 30 · Stamper; purchase and use of stamps; appointment; compensation; payment for stamps
- Mass. Gen. Laws ch. 64C, § 31 · Redemption of unused or mutilated stamps, etc.
- Mass. Gen. Laws ch. 64C, § 32 · Repealed, 1976, 415, Sec. 107
- Mass. Gen. Laws ch. 64C, § 33 · Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages
- Mass. Gen. Laws ch. 64C, § 33A · Packages containing fewer than 20 cigarettes; stamps; penalties
- Mass. Gen. Laws ch. 64C, § 34 · Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions
- Mass. Gen. Laws ch. 64C, § 35 · Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures
- Mass. Gen. Laws ch. 64C, § 36 · Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence
- Mass. Gen. Laws ch. 64C, § 37 · Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures
- Mass. Gen. Laws ch. 64C, § 38 · Unauthorized use of excise stamps; penalty
- Mass. Gen. Laws ch. 64C, § 38A · Seizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid
- Mass. Gen. Laws ch. 64C, § 39 · Application of Secs. 29 to 39
- Mass. Gen. Laws ch. 64C, § 40 · Multi-agency illegal tobacco task force; powers and duties; meetings; annual report
- Mass. Gen. Laws ch. 64D, § 1 · Rate of taxation; instrument excepted
- Mass. Gen. Laws ch. 64D, § 2 · Person subject to tax; method of denoting payment; ''person'' defined
- Mass. Gen. Laws ch. 64D, § 3 · Use of stamps for payment of tax; metering machines, etc.
- Mass. Gen. Laws ch. 64D, § 3A · Funds at registries of deeds for purchase of excise stamps for sale, etc.
- Mass. Gen. Laws ch. 64D, § 3B · Reimbursement by state of counties for bond premiums
- Mass. Gen. Laws ch. 64D, § 4 · Erroneously affixed stamps; abatement
- Mass. Gen. Laws ch. 64D, § 5 · Repealed, 1976, 415, Sec. 108
- Mass. Gen. Laws ch. 64D, § 6 · Powers and duties of commissioner; penalty for interference, false entries, etc.