General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 64K. CONTROLLED SUBSTANCES TAX |
SECTION 1. Definitions |
SECTION 2. Enforcement of chapter; collection of taxes |
SECTION 3. Rules and regulations; uniform stamp or other indicia |
SECTION 4. Possession prohibited unless tax paid |
SECTION 5. Immunity from criminal prosecution |
SECTION 6. Lawful possession not taxable |
SECTION 7. Measurement of controlled substances for calculation of taxes |
SECTION 8. Tax rates |
SECTION 9. Penalty for violations |
SECTION 10. Purchase of official stamps or other indicia |
SECTION 11. Placement of stamps upon purchase or acquisition of controlled substances |
SECTION 12. Assessment of taxes; notice |
SECTION 13. Confidentiality of information in reports or returns required by chapter |
SECTION 14. Examination of books, records, etc. to determine tax liability under chapter; subpoenas |