Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 64C, § 29

The excise imposed by this chapter shall be paid to the commissioner through the use of adhesive stamps evidencing the payment of said excise, which stamps shall be of such design and in such denominations as the commissioner may prescribe. Except as otherwise provided, all stampers shall be liable for the payment of the excise imposed by this chapter and shall pay the excise to the commissioner by purchasing such stamps in accordance with such regulations as the commissioner may prescribe.