Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 64C, § 33

Licensees and stampers shall not sell, borrow, loan or exchange unstamped cigarettes or stamps to, from or with other such licensees or stampers unless authorized by the commissioner. Licensees, other than stampers, shall not accept deliveries of unstamped or improperly stamped packages of cigarettes except as authorized by the commissioner. Every licensed retailer and licensed vending machine operator shall immediately examine all packages of cigarettes received by them and shall immediately return to their supplier any and all packages of cigarettes that are unstamped or improperly stamped. Such supplier shall replace them with packages of cigarettes upon which stamps have been properly affixed.