Section 97 Excise Tax on Opioids Effective Date

Chapter 63D of the General Laws, as inserted by section 28, shall apply to all sales commencing on or after a date 6 months after the enactment date of this act. The commissioner of revenue shall issue regulations or other guidance regarding the timing of returns required under said chapter 63D, as so inserted, not later than 6 months after the enactment date of this act.

This section sets an effective date for the excise on opioids.