EXCISE ON DEEDS, INSTRUMENTS AND WRITINGS

M.G.L. pt. Part I, tit. Title IX, ch. c. 64D

in effect

M.G.L. c. 64D, § 1 Rate of taxation; instrument excepted

c. 64D, § 1. Rate of taxation; instrument excepted Section 1. There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in respect of the vellum, parchment or paper upon which such deeds, instruments or writings, or any of them are written or printed, the excise taxes herein specified:— Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars. Notwithstanding any other provisions of this section or any other general or special law to the contrary, Nantucket county may disburse and expend deposits in said Funds for the purpose of facilities and programs related to law enforcement, including the planning, improving or constructing of police stations and other related facilities and programs. This chapter shall not apply to any instrument or writing given to secure a debt or to any deed, instrument or writing to which the commonwealth, a city or town of the commonwealth, or the United States or any of their agencies are a party.

M.G.L. c. 64D, § 2 Person subject to tax; method of denoting payment; ''person'' defined

c. 64D, § 2. Person subject to tax; method of denoting payment; ''person'' defined Section 2. The tax imposed by this chapter shall be paid by the person who makes or signs the deed, instrument or writing, or for whose benefit the same is made or signed. The payment of the tax shall be denoted by adhesive stamps affixed to the deed, instrument or writing, or to the vellum, parchment or paper upon which it is written or printed. The person using or affixing a stamp shall cancel the same by writing or stamping thereon the initials of his name and the date when the same is affixed or used, in such manner that it cannot be used again; provided, however, that the stamp shall not be so defaced as to prevent determination of its denomination and genuineness. The word ''person'' shall, for the purposes of this chapter only, include political subdivisions of the commonwealth.

M.G.L. c. 64D, § 3 Use of stamps for payment of tax; metering machines, etc.

c. 64D, § 3. Use of stamps for payment of tax; metering machines, etc. Section 3. Adhesive stamps for the purpose of paying the excise under this chapter shall be prepared by the commissioner in such form, of such denominations and in such quantities as he may prescribe. He shall make provision for the sale of such stamps in such places and at such times as he deems necessary. He shall provide for the custody of the stamps, dies, plates and other materials and things used in the manufacture of said stamps in such manner as he deems expedient. The commissioner may cause to be installed in any registry of deeds one or more metering machines, so called, through which said adhesive stamps can be sold and may remove any such machine if he deems it expedient. Upon the installation of such a metering machine or machines the register of deeds of said registry shall sell stamps from said metering machines to persons requiring the same for affixation to instruments in accordance with the provisions of this chapter. Each register of deeds shall on or before the tenth day of each month account to the commissioner on a form prescribed and furnished by him for all sales made by said register during the preceding calendar month and shall turn over to the commissioner all moneys received from said sales, less any adjustments approved by him. Each register of deeds, with the approval of the advisory board on county expenditures and the county commissioners, shall for the purposes of purchasing equipment or services relative to electronic reporting, indexing, computers and systems designed to modernize and maintain registry records, retain interest earned on the deposit of excise stamp fees. Each such register shall, annually, furnish to the county treasurer a financial report regarding such interest and the expenditure thereof in accordance with accepted accounting procedures. The machines shall, upon installation, be sealed by the commissioner, and he or his duly appointed agent or agents shall take readings of the said machines at such times and in such manner as he shall direct. Each register of deeds, in whose registry there has been installed a metering machine, shall give to the commissioner a bond, in a penal sum and with sureties approved by the commissioner, conditioned satisfactorily to account for money received by said register in his official capacity from the sale of said stamps. The premium for such bond shall be paid by the state treasurer upon certification by the commissioner. The provisions of sections three A and three B shall not be applicable to any registry of deeds during the period within which a metering machine is installed therein.

M.G.L. c. 64D, § 3A Funds at registries of deeds for purchase of excise stamps for sale, etc.

c. 64D, § 3A. Funds at registries of deeds for purchase of excise stamps for sale, etc. Section 3A. The county commissioners may draw and approve an order, which shall be certified by their clerk, directing the county treasurer to pay over to each register of deeds of his county an amount of money sufficient to meet the probable monthly requirements of each such registry for the handling of the adhesive stamps provided by section three of this chapter, to be used by said registers as a fund for the purchase, from time to time, of such stamps which may be kept and offered for sale at each such registry of deeds. The proceeds from the sale of said stamps shall be paid into said fund and shall be used and re-used for the further purchase of said stamps, without further order and approval of the county commissioners, notwithstanding the provisions of sections ten, eleven and twenty-two of chapter thirty-five and of section thirty-nine of chapter thirty-six.

M.G.L. c. 64D, § 3B Reimbursement by state of counties for bond premiums

c. 64D, § 3B. Reimbursement by state of counties for bond premiums Section 3B. If a register of deeds through his county treasurer has paid the premium for a surety company bond required in connection with the obtaining, keeping and selling of such stamps, the commissioner, on proof of such payment, shall certify to the comptroller the amount so paid, and the state treasurer shall reimburse the county therefor.

M.G.L. c. 64D, § 4 Erroneously affixed stamps; abatement

c. 64D, § 4. Erroneously affixed stamps; abatement Section 4. If any stamps have been erroneously affixed, the person who has overpaid the tax may apply to the commissioner for an abatement in accordance with section thirty-seven of chapter sixty-two C.

M.G.L. c. 64D, § 6 Powers and duties of commissioner; penalty for interference, false entries, etc.

c. 64D, § 6. Powers and duties of commissioner; penalty for interference, false entries, etc. Section 6. The commissioner shall administer and enforce the taxes imposed by this chapter. At any time after the making of a conveyance or transfer subject to the excise imposed by this chapter, he may investigate and ascertain whether said excise, in the proper amount, was paid. For this purpose, the commissioner may examine any books, papers, records or memoranda bearing upon the amount of excise payable, and may enforce by mandamus his right to such examination. Whoever refuses to permit the commissioner, or any of his agents or representatives, to inspect such books, papers, records or memoranda, or fails to preserve the same for two years, or alters, cancels or obliterates any part thereof, or makes any false entry therein, shall be punished by a fine of not less than five hundred nor more than five thousand dollars, or by imprisonment for not less than three months nor more than two years, or both.

M.G.L. c. 64D, § 6A Failure to affix stamps; penalty

c. 64D, § 6A. Failure to affix stamps; penalty Section 6A. Whoever signs and delivers to a purchaser or purchasers, or to any person or persons designated by such purchaser or purchasers, a deed, instrument or writing which does not have the stamps required by this chapter affixed thereto or to the vellum, parchment or paper upon which it is written or printed, or whoever leaves or causes to be left for recording or registration in any registry of deeds within the commonwealth an original deed, instrument or writing which does not have the stamps required by this chapter affixed thereto or to the vellum, parchment or paper upon which it is written or printed, or a duplicate deed, instrument or writing without first having left or caused to be left for recording or registration in a registry of deeds within the commonwealth the original thereof, shall be subject to such penalty, not exceeding one hundred dollars, as the commissioner may determine. Such penalty shall be payable upon notice from the commissioner and shall be collected in the same manner as the excise imposed by this chapter. For good and sufficient cause, the commissioner may abate such penalty in whole or in part. In no event shall the provisions of this section operate to impair the validity of any deed, instrument or writing or the validity of its recording or registration.

M.G.L. c. 64D, § 6B Refusal to register; lack of required stamps

c. 64D, § 6B. Refusal to register; lack of required stamps Section 6B. The register of deeds may refuse to record or register any deed, instrument or writing which does not have the stamps required by this chapter, as determined by the register, affixed thereto or to vellum, parchment or paper upon which it is written or printed.

M.G.L. c. 64D, § 7 Penalty for false affixation of stamps

c. 64D, § 7. Penalty for false affixation of stamps Section 7. Any person knowingly making a false affixation of stamps on deeds or other instruments provided for by this chapter for the purpose of defrauding the commonwealth shall be punished by a fine of not less than five hundred dollars nor more than one thousand dollars, or by imprisonment for not more than one year, or both.

M.G.L. c. 64D, § 8 Penalty for illegal removal of stamp

c. 64D, § 8. Penalty for illegal removal of stamp Section 8. Whoever wilfully removes or alters or knowingly permits to be removed or altered the cancelling or defacing mark of any stamp provided for by this chapter with intent to use such stamp, or knowingly or wilfully buys, prepares for use, uses, has in possession, or suffers to be used, any washed, restored or counterfeit stamps, or whoever intentionally removes or causes to be removed, or knowingly permits to be removed, any stamp affixed pursuant to this chapter, shall be punished by a fine of not less than five hundred nor more than one thousand dollars, or by imprisonment for not more than one year, or both.

M.G.L. c. 64D, § 9 Penalty for fraudulent use of stamp

c. 64D, § 9. Penalty for fraudulent use of stamp Section 9. Whoever fraudulently makes use of an adhesive stamp to denote the payment of the excise imposed by this chapter, without effectually cancelling it in accordance with section two, shall be punished by a fine of not less than two hundred nor more than five hundred dollars.

M.G.L. c. 64D, § 10 Disposition of tax receipts

c. 64D, § 10. Disposition of tax receipts Section 10. The taxes provided by this chapter shall be retained by the commonwealth.

M.G.L. c. 64D, § 11 Deeds Excise Fund

c. 64D, § 11. Deeds Excise Fund Section 11. Except for Barnstable and Suffolk counties, there shall be established upon the books of each county of a transferred sheriff, the government of which county has not been abolished by chapter 34B or other law, a fund, maintained separate and apart from all other funds and accounts of each county, to be known as the Deeds Excise Fund. [Second paragraph effective until July 1, 2024. For text effective July 1, 2024, see below.] Notwithstanding any general or special law to the contrary, except for Barnstable and Suffolk counties, on the first day of each month, 10.625 per cent of the taxes collected in the county of a transferred sheriff under this chapter shall be transmitted to the Deeds Excise Fund for each county; provided, however, that in any county in which its minimum obligation to fund from its own revenues in fiscal year 2009 the operation of the sheriff's office is insufficient in any fiscal year to satisfy the unfunded county pension liabilities and other benefit liabilities of retired employees of the sheriff's office, as determined by agreement of the secretary of administration and finance, the actuary of the Public Employee Retirement Administration Commission, the retirement associations and their actuaries and the county treasurers, beginning in fiscal year 2011, the county shall retain and shall transfer to the Deeds Excise Fund in which it shall be held separate and apart from all other funds and from which it shall be appropriated solely for this purpose, an additional amount of the deeds excise collected in that county necessary as determined by agreement of the secretary of administration and finance, the actuary of the Public Employee Retirement Administration Commission, the retirement associations and their actuaries and the county treasurers to meet its annual retirement assessment, which shall include the county's required maintenance of effort for the fiscal year plus an additional 10 per cent of the combined maintenance of effort for fiscal year 2010 to fiscal year 2014, inclusive and to satisfy the unfunded county pension liabilities and other benefit liabilities of retired employees of the sheriff's office until the minimum obligation is sufficient or until such county has paid such unfunded pension liability in full; and provided further, that once such liabilities are satisfied, the following month and each month thereafter, 10.625 per cent of such taxes collected shall be retained by such county; provided, however, that an additional 30.552 per cent of said taxes collected in Nantucket county shall be transmitted to the Deeds Excise Fund on the first day of each month for said county through June 1, 2029; and provided further that if in a fiscal year the dollar amount that equals 30.552 per cent of said taxes collected in Nantucket county exceeds $250,000, the amount in excess shall be transmitted to the General Fund. The remaining percentage of taxes collected under this chapter, including all taxes collected under this chapter in Barnstable and Suffolk counties and all counties the government of which has been abolished by chapter 34B or other law, but not including the additional excise authorized in section 2 of chapter 163 of the acts of 1988, shall be transmitted to and retained by the General Fund in accordance with section 10. [Second paragraph as amended by 2014, 191, Sec. 7 effective July 1, 2024. See 2014, 191, Sec. 8. For text effective until July 1, 2024, see above.] Notwithstanding any general or special law to the contrary, except for Barnstable and Suffolk counties, on the first day of each month, 10.625 per cent of the taxes collected in the county of a transferred sheriff under this chapter shall be transmitted to the Deeds Excise Fund for each county; provided, however, that in any county in which its minimum obligation to fund from its own revenues in fiscal year 2009 the operation of the sheriff's office is insufficient in any fiscal year to satisfy the unfunded county pension liabilities and other benefit liabilities of retired employees of the sheriff's office, as determined by agreement of the secretary of administration and finance, the actuary of the Public Employee Retirement Administration Commission, the retirement associations and their actuaries and the county treasurers, beginning in fiscal year 2011, the county shall retain and shall transfer to the Deeds Excise Fund in which it shall be held separate and apart from all other funds and from which it shall be appropriated solely for this purpose, an additional amount of the deeds excise collected in that county necessary as determined by agreement of the secretary of administration and finance, the actuary of the Public Employee Retirement Administration Commission, the retirement associations and their actuaries and the county treasurers to meet its annual retirement assessment, which shall include the county's required maintenance of effort for the fiscal year and to satisfy the unfunded county pension liabilities and other benefit liabilities of retired employees of the sheriff's office until the minimum obligation is sufficient or until such county has paid such unfunded pension liability in full; and provided further, that once such liabilities are satisfied, the following month and each month thereafter, 10.625 per cent of such taxes collected shall be retained by such county; provided, however, that an additional 30.552 per cent of said taxes collected in Nantucket county shall be transmitted to the Deeds Excise Fund on the first day of each month for said county through June 1, 2029; and provided further that if in a fiscal year the dollar amount that equals 30.552 per cent of said taxes collected in Nantucket county exceeds $250,000, the amount in excess shall be transmitted to the General Fund. The remaining percentage of taxes collected under this chapter, including all taxes collected under this chapter in Barnstable and Suffolk counties and all counties the government of which has been abolished by chapter 34B or other law, but not including the additional excise authorized in section 2 of chapter 163 of the acts of 1988, shall be transmitted to and retained by the General Fund in accordance with section 10.

M.G.L. c. 64D, § 11A Barnstable County Deeds Excise Fund

c. 64D, § 11A. Barnstable County Deeds Excise Fund Section 11A. (a) There shall be established upon the books of Barnstable county, being a county of a transferred sheriff, the government of which county has not been abolished by chapter 34B or other law, a fund, maintained separate and apart from all other funds and accounts of each county, to be known as the Barnstable County Deeds Excise Fund. (b) Notwithstanding any general or special law to the contrary, in Barnstable county, in any year in which its minimum obligation to fund from its own revenues the operation of the sheriff's office is insufficient to satisfy the unfunded county pension liabilities and other benefit liabilities of retired employees of the sheriff's office, as determined by agreement of the secretary of administration and finance, the actuary of the public employee retirement administration commission, the retirement association of Barnstable county and their actuary and the county treasurer of Barnstable county, beginning in fiscal year 2021, the county shall retain and shall transfer to the Barnstable County Deeds Excise Fund in which it shall be held separate and apart from all other funds and from which it shall be appropriated solely for this purpose, an amount of the state deeds excise collected in that county necessary as determined by agreement of the secretary of administration and finance, the actuary of the public employee retirement administration commission, the retirement association of Barnstable county and their actuary and the county treasurer of Barnstable county to meet its annual retirement assessment, which shall include the county's required maintenance of effort for the fiscal year plus an additional 10 percent of the combined maintenance of effort for fiscal year 2010 to fiscal year 2020 and to satisfy the unfunded county pension liabilities and other benefit liabilities of retired employees of the sheriff's office until the minimum obligation is sufficient or until the county has paid such unfunded liability in full.

M.G.L. c. 64D, § 12 Disbursement of funds

c. 64D, § 12. Disbursement of funds Section 12. (a) Notwithstanding any general or special law to the contrary, of that portion of the amounts deposited in the Deeds Excise Fund for each county from revenues collected pursuant to this chapter which represents 10.625 per cent of the taxes collected: (1) not more than 60 per cent of the deposits shall be disbursed and expended for meeting the costs of the operation and maintenance of the county; and (2) not less than 40 per cent shall be disbursed and expended for the automation, modernization and operation of the registries of deeds. (b) Notwithstanding any general or special law to the contrary, with respect to funds appropriated for the purposes designated in clause (2) of subsection (a) and which are not dedicated to the Deeds Excise Fund in each county under section 11, the county budget shall provide a continuing amount of expenditure of not less than 102.5 per cent of the amount expended for that purpose in the preceding fiscal year.

Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64DFetched: 10/20/2026