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Massachusetts Tax Stamps

Stamp
State CodeCh. 64K, §4
Tax Rate$3.50/gram if owner possesses 40 grams or more
Penalty for Nonpayment (Civil and Criminal )200% of tax and up to $10k or 5 years prison or both
Additional Information

In 1998, the law was found unconstitutional as double jeopardy in Commissioner of Revenue v. Robert Mullings and was struck down.