Massachusetts — Excise Tax For Cigarettes Bond
Use this listing when Massachusetts Revenue requires cigarette-excise security or you are arranging a stamper's thirty-day payment credit. Confirm the required amount and cigarette-specific term on Form Excises 2 before applying.
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- Recorded state
- Massachusetts
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
Chapter 62C, section 66 allows Revenue to require security from cigarette licensees in an amount the Commissioner determines. Chapter 64C, section 30 also requires security for an approved stamper's thirty-day credit purchases. Form Excises 2 identifies the cigarette excise separately from aircraft fuel.
- Who needs it
- Massachusetts cigarette licensees with a Revenue bond requirement and stampers arranging security for approved deferred stamp payments. A cigarette retail license alone should not be read as proof that every retailer must buy this bond.
- Who it protects
- The model binds principal and surety jointly and severally to the Commonwealth. Once the applied-for license is granted, its condition requires compliance with the licensing laws, including payment of all applicable excise taxes, interest, penalties and forfeitures. It is state revenue security, not insurance against the licensee's business losses.
Your bond option
This is the option on record for this bond.
- Bond optionPurchase Now (opens in a new tab)Continue to our secure checkout partner, Propeller (opens in a new tab).
The bond amount describes the limit of the bond obligation, not the price. A listed amount does not establish what the requesting party requires. The premium is what you pay and must be confirmed for the actual option. An E&O limit, where listed, is separate errors and omissions insurance.
Sources
- DOR Form Excises2 — complete selected excise-tax bond (opens in a new tab)Checked October 27, 2026
- Current Chapter62C, section66 — complete security section (opens in a new tab)Checked October 27, 2026
- Current Chapter64C, section30 — complete stamper section (opens in a new tab)Checked October 27, 2026
- DOR Form CTL — complete selected stamper fields and instructions (opens in a new tab)Checked October 27, 2026
Have these ready
- Legal principal name, address and Massachusetts cigarette license details.
- Revenue's security request and required bond amount.
- For stamp credit, the requested limit and Revenue's payment/security instructions.
- Cigarette/Chapter 64C selection, beginning date and correct June 30 ending year.
- Authorized principal/surety execution and current filing or continuation directions.
Questions about this bond
Does every cigarette retailer need this bond?
The general security statute lets the Commissioner require a bond. A separate rule requires acceptable security for a stamper's approved thirty-day credit purchases. Match your actual license and Revenue's request rather than assuming all retail licenses carry the same bond obligation.
Is the bond amount capped at six months of cigarette tax?
That is not the cigarette rule. The six-month limit in Chapter 62C, section 66 is stated for sales/use-tax vendors under Chapters 64H and 64I. Revenue determines the required cigarette security.
Should I use December 31 or June 30 on the form?
The cigarette exception on Form Excises 2 uses June 30 of the specified year, unlike the shared form's ordinary December 31 ending. Use Revenue's required dates; liability accrued before the applicable ending is preserved.
Does the bond let any wholesaler buy stamps on credit?
No. Stamper appointment, an approved payment arrangement and acceptable security are separate state requirements. Section 30 permits the Commissioner to allow a stamper to pay within thirty days when the required security is furnished.