Duarte v. Commissioner of Revenue

The Commissioner of Revenue (commissioner) appeals from an Appellate Tax Board (board) decision vacating the suspension of a retailer’s license to sell cigarettes and declaring the “Fair Pricing of Cigarettes” regulation, 830 Code Mass. Regs. § 64C.14.1 (1993) (§ 64C.14.1), “invalid on its face as inconsistent with the provisions of G. L. c. 64C and the decision of the Supreme Judicial Court in Commissioner of Corps. & Taxation v. Ryan, 323 Mass. 154 (1948).” We affirm the board’s decision vacating the retailer’s suspension, albeit on different grounds. We also conclude that the board did not…