Massachusetts General Laws

Mass. Gen. Laws ch. 94, § 326 (2026)

Administration of provisions relating to bottlers and distributors; rules and regulations

✓ current as of July 2026
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Section 326. The secretary of environmental affairs shall administer the provisions of sections three hundred and twenty-one, three hundred and twenty-two, paragraphs (a) to (f), inclusive, of section three hundred and twenty-three, three hundred and twenty-three F, three hundred and twenty-four and three hundred and twenty-five. Said secretary shall promulgate and from time to time revise rules and regulations to effectuate the purposes of said sections.

The commissioner of revenue shall administer the provisions of paragraphs (g) and (h) of said section three hundred and twenty-three and sections three hundred and twenty-three B to three hundred and twenty-three E, inclusive. The collection of revenues pursuant to section three hundred and twenty-three D by said commissioner shall, to the extent consistent with this chapter, be governed by the provisions of chapter sixty-two C.

The commissioner of revenue shall promulgate and from time to time revise rules and regulations to effectuate the purposes of said sections. Said rules and regulations shall include a provision to permit bottlers or distributors to borrow, without any interest charge, against their deposit transaction funds subject to such terms and conditions as the commissioner deems appropriate.

Said secretary shall determine through rules and regulations which plastic bottles and rigid plastic containers may be exempt from the labeling requirements of section three hundred and twenty-three A, including but not limited to the following:

(1) readily identifiable plastic bottles and rigid plastic containers;

(2) plastic bottles and rigid plastic containers for which there is no technological capability for recycling, reclamation or reuse; and

(3) plastic bottles and rigid plastic containers for which recycling, reclamation or reuse is not economically feasible.

Notes of Decisions
Cited in 4 cases, 1984–2007 · leading case: Commonwealth v. Mass. Crinc, 466 N.E.2d 792 (Mass. 1984).
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Commonwealth v. Mass. Crinc, 466 N.E.2d 792 (Mass. 1984). · cites it 2× “See G. L. c. 94, § 326. The judge *96 could have concluded that the restrictive collection schedule and the additional charges on dealers have made container collection less convenient for dealers than accepting delivery of filled containers.”
Massachusetts Wholesalers of Malt Beverages, Inc. v. Commonwealth, 609 N.E.2d 67 (Mass. 1993). · cites it 2× “The plaintiffs filed the instant action in the Supreme Judicial Court for Suffolk County seeking a declaratory judgment that the bottle bill, as amended, takes the property of the bottlers and distributors without compensation in violation of the takings clauses of the United…”
Massachusetts Redemption Coalition, Inc. v. Sec'y of the Exec. Off. of Env't Affairs, 860 N.E.2d 680 (Mass. App. Ct. 2007). · cites it 2× “3 Pursuant to G. L. c. 94, § 326, as appearing in St. 1989, c.”
Massachusetts Wholesalers of Malt Beverages, Inc. v. Commonwealth, 2 Mass. L. Rptr. 389 (Mass. Super. Ct. 1994). · cites it 4× “Its argument is based principally on G.L.c. 94, §326 which states in pertinent part: .”
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