Massachusetts General Laws

Mass. Gen. Laws ch. 64C, § 12 (2026)

Selling price; ''loss-leaders'' prohibited

✓ current as of July 2026

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Section 12. No person shall be permitted to sell cigarettes as ''loss-leaders'' with intent to injure competitors or to destroy competition, and the commissioner shall enforce sections thirteen to twenty-one, inclusive, in order to prohibit such sales and stabilize and increase collections under this chapter.

Notes of Decisions

Cited in 2 cases, 1994–2008 · leading case: Duarte v. Comm'r of Revenue, 886 N.E.2d 656 (Mass. 2008).

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Duarte v. Comm'r of Revenue, 886 N.E.2d 656 (Mass. 2008). · cites it 4× “G. L. c. 64C, § 12. In 1989, the commissioner promulgated a regulation to administer G.”

Massachusetts Candy & Tobacco Distributors, Inc. v. Golden Distributors, Ltd., 852 F. Supp. 63 (D. Mass. 1994). · cites it 2× “■ Mass.Gen.Laws Ann. ch. 64C, § 12 (West 1988).”

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