Massachusetts General Laws
Mass. Gen. Laws ch. 64C, § 29 (2026)
Payment of tax through use of adhesive stamps
✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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Section 29. The excise imposed by this chapter shall be paid to the commissioner through the use of adhesive stamps evidencing the payment of said excise, which stamps shall be of such design and in such denominations as the commissioner may prescribe. Except as otherwise provided, all stampers shall be liable for the payment of the excise imposed by this chapter and shall pay the excise to the commissioner by purchasing such stamps in accordance with such regulations as the commissioner may prescribe.
Notes of Decisions
Cited in 1
case, 1977–1977 · leading case: William Rodman & Sons, Inc. v. State Tax Comm'n, 368 N.E.2d 1382 (Mass. 1977).
William Rodman & Sons, Inc. v. State Tax Comm'n, 368 N.E.2d 1382 (Mass. 1977). “361, § 3, provides in part that “[e]very stamper shall purchase cigarette excise stamps from the commissioner and shall affix them, in the manner and within the time prescribed by the commission, to each package of cigarettes to be sold within the commonwealth .”
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