Chapter 64C - CIGARETTE EXCISE

Section 64C:1 - Definitions
Section 64C:2 - Cigarette vendors' licenses; display
Section 64C:2A - Definitions for secs. 2A to 2F
Section 64C:2B - Test method and performance standard for cigarettes offered for sale or sold to persons in commonwealth
Section 64C:2C - Certification to be submitted by manufacturer; fees; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund
Section 64C:2D - Marking to indicate compliance with testing and performance standard requirements
Section 64C:2E - Sale of cigarettes in violation of testing and performance standard requirements
Section 64C:2F - Fire Prevention and Public Safety Fund
Section 64C:5 - Records and statements required of vendors and purchasers
Section 64C:5A - Collection of excises imposed on residents purchasing cigarettes and tobacco products in interstate commerce; statements of sellers and shipping invoices
Section 64C:6 - Payment of excise; reports and examination of records of carriers, warehousemen, etc.; amount to be credited to Commonwealth Care Trust Fund
Section 64C:7A - Additional 12 1/2mills excise payments; credit to children's and seniors' health care assistance fund
Section 64C:7B - Excise tax on cigars and smoking tobacco; liability of distributors, retailers and residents; nonresident cigar distributors; licenses; violations; penalties
Section 64C:7C - Additional payment of excise; credit to health protection fund
Section 64C:7D - Liability for failure to pay
Section 64C:7E - Excise on an electronic nicotine delivery system
Section 64C:8 - Prosecution for illegal possession, etc.
Section 64C:10 - Regulation of vending machines; penalties for particular offenses; sales to children
Section 64C:11 - Records and reports of purchases and sales; investigation, examination and search
Section 64C:12 - Selling price; "loss-leaders" prohibited
Section 64C:13 - Definitions of cost and sale terms
Section 64C:14 - Unfair competition; penalty
Section 64C:15 - Application of act to unusual sales
Section 64C:16 - Fair competition; prices
Section 64C:17 - Illegal contracts
Section 64C:18 - Fictitious prices; discounts
Section 64C:19 - Invoice cost of goods purchased at forced sales
Section 64C:20 - Cost survey as evidence
Section 64C:21 - Liability of agents aiding violations
Section 64C:26 - Police powers
Section 64C:27 - Severability clause
Section 64C:28 - Disposition of sums received
Section 64C:29 - Payment of tax through use of adhesive stamps
Section 64C:30 - Stamper; purchase and use of stamps; appointment; compensation; payment for stamps
Section 64C:31 - Redemption of unused or mutilated stamps, etc.
Section 64C:33 - Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages
Section 64C:33A - Packages containing fewer than 20 cigarettes; stamps; penalties
Section 64C:34 - Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions
Section 64C:35 - Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures
Section 64C:36 - Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence
Section 64C:37 - Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures
Section 64C:38 - Unauthorized use of excise stamps; penalty
Section 64C:38A - Seizure, forfeiture and sale of unstamped cigarettes
Section 64C:39 - Application of secs. 29 to 39
Section 64C:40 - Multi-agency illegal tobacco task force