skip navigation


Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.


NCJ Number: 77167 Add to Shopping cart Find in a Library
Title: Massachusetts Legislative Research Council - Report Relative to Cigarette Bootlegging
Corporate Author: Massachusetts Legislative Research Council
United States of America
Date Published: 1980
Page Count: 84
Sponsoring Agency: Massachusetts Legislative Research Council
Boston, MA 02108
National Institute of Justice/
Rockville, MD 20849
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Language: English
Country: United States of America
Annotation: The results of a study of the laws and procedures in Massachusetts and other States for the prevention of cigarette bootlegging are presented.
Abstract: While the State's Department of Revenue estimates that cigarette bootlegging is resulting in losses of about $12 million annually, the Legislative Research Bureau has estimated that $17 million were lost in 1979 alone. This translates into approximately 8 million cartons of cigarettes upon which the State excise tax had not been paid. Information was gathered from reports by a variety of governmental bodies and enforcement agencies and from recent congressional hearings on the subject. In addition, numerous officials in other States were contacted by mail or telephone to solicit their views. As a result, the economic importance of tobacco to both the States and the Federal Government was determined, and the historical development of cigarette taxation on both levels was traced. Furthermore, the following methods of cigarette tax evasion are defined and discussed with particular emphasis on Massachussetts' experiences: nonprofit, casual smuggling by individuals for themselves and friends; organized smuggling for illegal resale; mail order purchases; and purchases through such tax-free outlets as international points of entry and military post exchanges. Past attempts to elicit Federal assistance in curtailing cigarette smuggling are summarized, and the recently enacted Federal 'contraband' law is discussed. Also included is a listing of recent enforcement actions taken by the Federal Bureau of Alcohol, Tobacco and Firearms. Finally, the Department of Revenue's past and present efforts to curtail cigarette smuggling are evaluated, with particular emphasis on factors which have hindered their effectiveness, and current proposals for legislative action to enhance enforcement efforts are presented along with a brief discussion of other States' cigarette tax enforcement programs. Data tables and footnotes are included. (Author abstract modified)
Index Term(s): Crime prevention measures; Drug law enforcement; Federal drug laws; Massachusetts; Smuggling/Trafficking; State laws
Note: Senate number 2215.
To cite this abstract, use the following link:

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.