64C, § 30

Every stamper shall purchase cigarette excise stamps from the commissioner and shall affix them, in the manner and within the time prescribed by the commissioner, to each package of cigarettes to be sold within the commonwealth in an aggregate denomination not less than the amount of the excise upon the contents thereof before such cigarettes are offered for sale or otherwise disposed of.  The commissioner may by regulation provide for the cancellation of such stamps.  Any person subsequently receiving such stamped packages of cigarettes shall not be liable for said excise.  The commissioner shall furnish such stamps in such quantities as may be necessary, and he shall provide for the custody of the stamps, dies, plates and other materials and supplies used in the manufacture of said stamps in such manner as he deems expedient.  The commissioner may, whenever he deems it advisable, provide for the issuance and exclusive use of stamps of a new design, and forbid the use of stamps of any other design.  The commissioner shall make provisions for the sale of such stamps at such places and at such times as he may deem expedient.
The commissioner may appoint as stampers licensed manufacturers and such licensed wholesalers and licensed vending machine operators who bring or cause to be brought into the commonwealth unstamped cigarettes purchased directly from the manufacturers thereof, and such licensed unclassified acquirers as he deems necessary.  Only a stamper shall affix stamps to be used in paying the said excise, unless the commissioner otherwise prescribes.  A stamper may affix such stamps only on cigarettes which are sold by him in the regular course of the business in which he is engaged and for which he is licensed, and on cigarettes for such other licensees as the commissioner may in writing specifically authorize and in accordance with such conditions as the commissioner may impose.
Every such stamper shall affix stamps on each cigarette package no later than seventy-two hours after receipt of the cigarettes.
A stamper who has complied with this chapter and, to the extent applicable, section 3A of chapter 64H and chapter 94F, including the rules and regulations promulgated thereunder, may withhold and retain from each payment to be made by that stamper for such stamps as compensation for service rendered in compliance with this chapter and, to the extent applicable, said section 3A of said chapter 64H and said chapter 94F the following amounts:  (1) for encrypted stamps purchased and not returned for an abatement, $12 per roll of 1,200 stamps;  and (2) in each fiscal year, $600 per roll of 30,000 encrypted stamps for the first 50 rolls purchased and $200 per each additional roll of 30,000 encrypted stamps purchased;  and (3) in the case of non-encrypted adhesive stamps purchased and not returned for an abatement, $1.85 for each 600 stamps purchased and a proportionate amount for any fraction thereof.
No such compensation shall be allowed on any sale of less than one hundred dollars.  The commissioner, in his discretion, may, permit a stamper to pay for such stamps within thirty days after the date of purchase;  provided, that the stamper furnishes a bond pursuant to section sixty-six of chapter sixty-two C.