501 CMR, § 14.12
Current through Register 1533, October 25, 2024
M.G.L. c. 64C, §§ 2B through 2E shall not prohibit wholesale dealers or retail dealers from selling their exiting inventory of cigarettes on or after January 1, 2008, if the wholesale dealer or retail dealer can establish that state tax stamps were affixed to the cigarettes prior to January 1, 2008, and if such wholesale dealer or retail dealer can establish that such inventory was purchased prior to January 1, 2008, in comparable quantity to the inventory purchased during the same period of the prior year.
501 CMR, § 14.12