SECTION 1. Definitions

SECTION 2. Vendors' licenses; display

SECTION 2A. Definitions applicable to Secs. 2A to 2F

SECTION 2B. Test method and performance standard for cigarettes offered for sale or sold to persons located in commonwealth

SECTION 2C. Certification to be submitted by manufacturer; fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund

SECTION 2D. Marking to indicate compliance with testing and performance standard requirements

SECTION 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

SECTION 2F. Fire Prevention and Public Safety Fund

SECTION 3, 4. Repealed, 1976, 415, Sec. 107

SECTION 5. Records and statements required of vendors and purchasers

SECTION 5A. Collection of excises imposed on residents purchasing cigarettes and tobacco products in interstate commerce; statements of sellers and shipping invoices

SECTION 6. Payment of excise; reports and examination of records of carriers, warehousemen, etc.; amount credited to Commonwealth Care Trust Fund

SECTION 7. Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115

SECTION 7A. Additional cigarette excise tax; credit to Children's and Seniors' Health Care Assistance Fund; exemption

SECTION 7B. Cigars and smoking tobacco; payment and rate of excise tax; liability of distributors, retailers and residents; nonresident cigar distributors; licenses; violations and penalties

SECTION 7C. Additional payment of excise; credit to Health Protection Fund

SECTION 7D. Personal and individual liability to commonwealth upon failure to pay amount due under this chapter

SECTION 8. Prosecution for illegal possession, etc.

SECTION 9. Repealed, 1976, 415, Sec. 107

SECTION 10. Regulation of vending machines; penalties for particular offenses; sales to children

SECTION 11. Records and reports of purchases and sales; investigation, examination and search

SECTION 12. Selling price; ''loss-leaders'' prohibited

SECTION 13. Definitions of cost and sale terms

SECTION 14. Unfair competition; penalty

SECTION 15. Application of act to unusual sales

SECTION 16. Fair competition; prices

SECTION 17. Illegal contracts

SECTION 18. Fictitious prices; discounts

SECTION 19. Invoice cost of goods purchased at forced sales

SECTION 20. Cost survey as evidence

SECTION 21. Liability of agents aiding violations

SECTION 22 to 25. Repealed, 1976, 415, Sec. 107

SECTION 26. Police power

SECTION 27. Severability clause

SECTION 28. Disposition of sums received

SECTION 29. Payment of tax through use of adhesive stamps

SECTION 30. Stamper; purchase and use of stamps; appointment; compensation; payment for stamps

SECTION 31. Redemption of unused or mutilated stamps, etc.

SECTION 32. Repealed, 1976, 415, Sec. 107

SECTION 33. Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages

SECTION 33A. Packages containing fewer than 20 cigarettes; stamps; penalties

SECTION 34. Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions

SECTION 35. Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures

SECTION 36. Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence

SECTION 37. Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures

SECTION 38. Unauthorized use of excise stamps; penalty

SECTION 38A. Seizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid

SECTION 39. Application of Secs. 29 to 39

SECTION 40. Multi-agency illegal tobacco task force; powers and duties; meetings; annual report