General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 64D. EXCISE ON DEEDS, INSTRUMENTS AND WRITINGS |
SECTION 1. Rate of taxation; instrument excepted |
SECTION 2. Person subject to tax; method of denoting payment; ''person'' defined |
SECTION 3. Use of stamps for payment of tax; metering machines, etc. |
SECTION 3A. Funds at registries of deeds for purchase of excise stamps for sale, etc. |
SECTION 3B. Reimbursement by state of counties for bond premiums |
SECTION 4. Erroneously affixed stamps; abatement |
SECTION 5. Repealed, 1976, 415, Sec. 108 |
SECTION 6. Powers and duties of commissioner; penalty for interference, false entries, etc. |
SECTION 6A. Failure to affix stamps; penalty |
SECTION 6B. Refusal to register; lack of required stamps |
SECTION 7. Penalty for false affixation of stamps |
SECTION 8. Penalty for illegal removal of stamp |
SECTION 9. Penalty for fraudulent use of stamp |
SECTION 10. Disposition of tax receipts |
SECTION 11. Deeds Excise Fund |
SECTION 12. Disbursement of funds |
SECTION 13. Repealed, 2009, 61, Sec. 2 |