{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63d-5","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63D, § 5","heading":"Collection and administration of excise tax","body":"Section 5. The collection and administration of the excise under this chapter shall be governed by chapter 62C unless expressly provided otherwise in this chapter or in regulations promulgated by the commissioner pursuant to this chapter.","path":["Part I","Title IX","Chapter 63D"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63D/Section5","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:08Z","sha256":"24507c039960d55d77ec5c7763f0980bd8fcecb79fa83f52a8be9a804fa60b6e","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63d-4","next":"us-ma/mass.-gen.-laws-ch.-63d-6"},"notice":"GroundRules: Original legal text. Not legal advice."}