- CHAPTER 58 GENERAL PROVISIONS RELATIVE TO TAXATION
- Section 1 Commissioner; establishment of minimum standards of assessment performance
- Section 1A Commissioner; general powers and duties
- Section 2 Commissioner; annual lists to board of assessors; classifications; objections; appeal
- Section 3 Commissioner; assistance to local assessors
- Section 4 Noncompliance by assessors
- Section 4A Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders
- Section 4B Compliance with court orders by cities or towns; provision of services by commissioner
- Section 4C Costs of services provided by commissioner
- Section 5 Notices and lists; instructing assessors
- Section 6 Real estate values; collecting information
- Section 7 Unpaid taxes; obtaining information; affidavits
- Section 7A to 7E Repealed, 1979, 797, Sec. 7
- Section 8 Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property
- Section 8A Paraplegic veterans; surviving spouses; abatement of taxes; reimbursement of municipalities
- Section 8B Reimbursement claims by cities and towns; filing; time limitation
- Section 8C Affordable housing sites; abatement of real estate tax obligations
- Section 9 Proposed equalized valuation; establishment
- Section 10 Determination of equalized valuation
- Section 10A Proposed equalized valuation; notice and hearing; changes
- Section 10B Appeal to appellate tax board
- Section 10C Final equalization and apportionment; establishment; report to general court
- Section 11, 12 Repealed, 1941, 609, Sec. 1
- Section 13 Valuation of certain state and county lands
- Section 14 Notice to assessors; hearings
- Section 15 Effect of determination; newly acquired land; state forests
- Section 15A Exemptions for certain state lands
- Section 16 Annual statements; state treasurer
- Section 17 Rate of reimbursement
- Section 17A County tuberculosis hospitals; taxation
- Section 17B Property taken for flood control; loss of taxes; reimbursement
- Section 17C Forest Products Trust Fund
- Section 18 Repealed, 1969, 546, Sec. 6
- Section 18A Repealed, 1990, 268, Sec. 1
- Section 18B Distribution of highway fund; notification of amount required; fractions
- Section 18C Distribution of Local Aid Fund
- Section 18D Pari-mutuel wager distribution
- Section 18E Repealed, 1990, 121, Sec. 23
- Section 18F Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports
- Section 19 Repealed, 1931, 428, Sec. 1
- Section 20 Repealed, 1966, 14, Sec. 31
- Section 20A Deductions from sums payable to cities and towns
- Section 21 to 23 Repealed, 1934, 323, Sec. 1
- Section 24, 24A Repealed, 1951, 641, Sec. 2
- Section 25 Amounts due municipalities; determination; payment
- Section 25A Amounts due municipalities; annual estimates
- Section 25B Proceeds of cigarette excise; certification for payment by commissioner of revenue
- Section 26 Repealed, 1934, 323, Sec. 1
- Section 26A, 26B Repealed, 1976, 415, Sec. 99
- Section 27 Repealed, 1970, 601, Sec. 1
- Section 28 Annual assessments for deposits with state treasurer; trust funds
- Section 28A Withholding taxes; internal revenue code of United States
- Section 28B Withholding statements; federal taxes
- Section 28C Reciprocal enforcement of tax liabilities
- Section 29 Repealed, 1989, 397, Sec. 1
- Section 30 Repealed, 1976, 415, Sec. 99
- Section 31 Forms; authority of commissioner
- Section 31A to 51 Repealed, 1976, 415, Sec. 99
- CHAPTER 58A APPELLATE TAX BOARD
- CHAPTER 59 ASSESSMENT OF LOCAL TAXES
- Section 1 Repealed, 1963, 160, Sec. 7
- Section 2 Property subject to taxation; exceptions
- Section 2A Real property; mortgages; classifications
- Section 2B Certain types of interest or ownership taxable; liens; public purposes
- Section 2C Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies
- Section 2D Taxation of improved real estate based on value at issuance of occupancy permit; pro rata
- Section 3, 3A Repealed, 1978, 580, Sec. 16
- Section 3B Real estate acquired by eminent domain; exceptions
- Section 3C Pipe lines
- Section 3D Repealed, 1974, 383, Sec. 2
- Section 3E Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies
- Section 3F Child care facilities; classification as property used for human habitation
- Section 4 Property taxable as personal estate
- Section 5 Property; exemptions
- Section 5A Repealed, 1965, 620, Sec. 3
- Section 5B Appeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts
- Section 5C Exemptions for residential real property in cities or towns assessing at full and fair cash valuation
- Section 5D Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees
- Section 5E Valuation of land held by city or town in another city or town; certification; appeals
- Section 5F Holding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage fees
- Section 5G Payment to cities or towns for property held for water supply or related purposes
- Section 5H Payments to municipalities for certain watershed land; difference in assessment
- Section 5I Exemption; conditions
- Section 5J Special assessment policy; historic owner-occupied residences
- Section 5K Property tax liability reduced in exchange for volunteer services; persons over age 60
- Section 5L Deferral of taxes due by member of the Massachusetts National Guard or reservist on active duty outside commonwealth
- Section 6 to 7A Repealed, 1978, 580, Sec. 30
- Section 8 Interstate, foreign trade or fishing ships or vessels; assessment; abatement
- Section 8A Assessments; abatement; collection; voter approval to not impose excise
- Section 9, 10 Repealed, 1963, 160, Sec. 12
- Section 11 Real estate
- Section 12 Mortgaged real estate
- Section 12A Statement of estate liable to taxation
- Section 12B Mortgagors and mortgagees deemed joint owners; tax bill
- Section 12C Taxes paid by tenant; recovery from landlord
- Section 12D Assessment against real estate of decedent; liability of heirs and devisees
- Section 12E Assessment against real estate of decedent; lien
- Section 12F Real estate unassessed where right or titled unascertained; lien for expenses to determine ownership
- Section 13 to 17A Repealed, 1978, 580, Sec. 30
- Section 18 Personal property; assessment
- Section 19 Mortgaged or pledged personal property; assessment
- Section 20 State treasurer; duties
- Section 20A Increase in assessments
- Section 20B Regional veterans’ districts, regional water districts or regional sewerage districts; increase in assessments
- Section 21 Assessors; duties
- Section 21A Additional compensation of assessors for courses of study
- Section 21A1/2 Certified assessors; compensation
- Section 21B Training programs for assessors
- Section 21C Limitations on total taxes assessed; determination by voters
- Section 21D Calculation of total limit; adjustment of limit; certification of amount of limit; approval
- Section 22 Repealed, 1925, 343, Sec. 9
- Section 23 Annual assessment; amount; deductions; approval
- Section 23A Notice to municipal finance officers
- Section 23B Notice of abatements
- Section 23C Repealed, 1990, 280, Sec. 1
- Section 23D Notice of preliminary tax
- Section 24 Railroad subscriptions; interest on debts
- Section 25 Additional assessments
- Section 26 Number of assessments
- Section 27 Assessors’ neglect to assess
- Section 28 Unpaid taxes; collection
- Section 29 Notice of assessments; lists
- Section 30 Blank lists
- Section 31 Verification of lists; oaths
- Section 32 Inspection of lists
- Section 33 Storage warehouses; information regarding customers
- Section 34 Mortgagors and mortgagees; statements
- Section 35 Repealed, 1989, 718, Sec. 4
- Section 36 Failure to furnish lists; estimating value
- Section 37 Conclusiveness of estimate
- Section 38 Fair cash valuation; classification of assessed valuation; taxable valuation
- Section 38A Pipelines; valuation; exceptions
- Section 38B, 38C Repealed, 1978, 580, Sec. 30
- Section 38D Written return of information to determine valuation of real property
- Section 38E Testimony under oath concerning written return filed under Sec. 38D or application for abatement
- Section 38F Written return of information to determine valuation of personal property
- Section 38G Testimony under oath concerning written return filed under Sec. 38F
- Section 38H Transition payments to municipalities in which an affiliated generation facility is located
- Section 39 Telephone and telegraph companies; valuation of poles, wires, etc.
- Section 40 Telephone and telegraph companies; assessors; informing commissioners
- Section 41 Telephone and telegraph companies; returns
- Section 42 Telephone and telegraph companies; failure to make returns
- Section 43 Valuation and assessment books; public inspection
- Section 44 Lists; contents
- Section 45 Books furnished by municipalities
- Section 46 Entries in books
- Section 47, 48 Repealed, 1969, 532, Sec. 2
- Section 49 Repealed, 1985, 300, Sec. 1
- Section 50 Required books; copies of laws, etc.
- Section 51 Exempted property; entries on valuation lists
- Section 52 Valuation lists; statement of assessors; penalties
- Section 52A Plans showing boundaries in city or town; delivery to court
- Section 52B Official inspection of valuation information, release of comparable sales data
- Section 52C Public access to terminals or other data processing equipment
- Section 53 Tax lists; commitment; warrants; collector of taxes
- Section 54 Tax lists; form; contents
- Section 55 Warrants; form; contents
- Section 56 Lost or destroyed warrants
- Section 57 Bills for taxes; due date; interest; amounts overdue
- Section 57A Unpaid taxes not in excess of twenty-five dollars; interest
- Section 57B Unpaid taxes not in excess of fifty dollars; interest
- Section 57C Preliminary tax for real estate and personal property; notice; installment payments
- Section 57D Affidavit of address
- Section 58 Discounts on taxes
- Section 58A Minimum abatement or refund of property tax
- CHAPTER 59A CLASSIFICATION OF REAL PROPERTY [Repealed, 1980, 261, Sec. 16.]
- CHAPTER 60 COLLECTION OF LOCAL TAXES
- Section 1 Definitions
- Section 2 Collection; payment over; returns; abatement
- Section 2A Banks designated to receive tax payments; agreements
- Section 2B Municipal taxes; collection services; agreements; compensation; reports; accounting
- Section 2C Assignment or transfer of tax receivables; conditions of sale; limitations
- Section 3 Tax bills; notices; affidavits of sending
- Section 3A Form of bill or notice; nonpolitical municipal informational material
- Section 3B Suspension of payment; assessments reduced by exemptions
- Section 3C City or town scholarship fund; donation; deposits; distribution
- Section 3D City or town aid to elderly and disabled taxation fund; voluntary check off donations
- Section 3E Application of partial payments
- Section 4, 5 Repealed, 1963, 160, Sec. 26
- Section 6 Books containing tax lists; duty to keep
- Section 7 Cash books
- Section 8 Collector’s books as municipal property; open to examination
- Section 9 Repealed, 1976, 451
- Section 10, 11 Repealed, 1923, 128, Sec. 2
- Section 12 Custody of books, etc.; demand
- Section 13 Necessity and duty to give bond
- Section 14 Appointment; bond
- Section 15 Fees of collector
- Section 15A Repealed, 1963, 160, Sec. 27
- Section 16 Demand; statement of amount
- Section 17 Unpaid taxes; collection
- Section 18 Repealed, 1932, 54, Sec. 1
- Section 19 Special warrant for distress or imprisonment without demand, and for acceptance of early payments
- Section 20 Certificate of abatement
- Section 21 Error in name of person; collection from intended persons
- Section 22 Partial payments
- Section 22A Separate tax bills or notices; partial payments on account; receipts
- Section 23 Filing certificates; releasing liens, etc.
- Section 23A Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988
- Section 23B Certificate of liens; fee schedule
- Section 24 Levy by distress or seizure and sale; exemptions
- Section 25 Detention of goods distrained; notice; sale
- Section 26 Adjournment; notice
- Section 27 Levy of tax on land by distress of stock and produce
- Section 28 Accounting for surplus
- Section 29 Issuance of warrant to collect; hearing; imprisonment
- Section 30 Certificate of commitment
- Section 31 Release of imprisoned taxpayers; proceedings
- Section 32 Liability of collector for taxes, etc., after discharge
- Section 33 Aiding collector
- Section 34 Warrants; release after service; rearrest
- Section 34A Bond; release of delinquent taxpayer from custody
- Section 35 Actions against delinquent taxpayers
- Section 36 Collection from decedents’ estates
- Section 37 Lien of taxes on land; duration; sale; title
- Section 37A Sales, etc., that cannot be legally made; statements by collectors
- Section 37B Certification of amounts necessary for taking land under Sec. 37
- Section 38 Mortgagees; notice requiring demand for payment
- Section 39 Service of tax notice; designating place
- Section 40 Notice of sale; contents
- Section 41 Description in case of change of local name
- Section 42 Notice of sale; posting
- Section 43 Conduct of sale, etc.
- Section 44 Adjournment
- Section 45 Collector’s deed; contents; effect
- Section 46 Defective titles; reimbursement of purchasers; reassessment
- Section 47 Tax title owners; filing required statements
- Section 48 Insufficient bids; municipality as purchaser; collector’s duties
- Section 49 Purchase price unpaid; validity of sale
- Section 50 Municipalities as purchasers; deeds; tax title accounts; foreclosures
- Section 50A Municipalities; land held under tax sales; protecting interests
- Section 50B Municipalities; foreclosure proceedings; appropriations
- Section 51 Several parcels of small value; sale together
- Section 52 Management and sale of land acquired for taxes
- Section 53 Taking for taxes; notice
- Section 54 Instrument of taking; form; contents; effect
- Section 55 Fees for taking
- Section 56 Taking in name of one of several owners; extent of taking
- Section 57 Affidavit of collector, etc.; evidence
- Section 57A Payment by check not duly paid; penalty
- Section 58 Payments by mortgagee; addition to debt
- CHAPTER 60A EXCISE TAX ON REGISTERED MOTOR VEHICLES IN LIEU OF LOCAL TAX
- CHAPTER 60B EXCISE ON BOATS, SHIPS AND VESSELS IN LIEU OF LOCAL PROPERTY TAX
- CHAPTER 61 CLASSIFICATION AND TAXATION OF FOREST LANDS AND FOREST PRODUCTS
- CHAPTER 61A ASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND
- CHAPTER 61B CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
- CHAPTER 62 TAXATION OF INCOMES
- Section 1 Definitions
- Section 2 Gross income, adjusted gross income and taxable income defined; classes
- Section 3 Taxable income: adjusted gross income less deductions and exemptions
- Section 4 Rates of tax for residents, non-residents and corporate trusts
- Section 5 Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
- Section 5A Taxation of income earned by non-residents; regulations; certain military personnel
- Section 5B Repealed, 1973, 723, Sec. 2
- Section 6 Credits
- Section 6A, 6B Repealed, 1971, 555, Sec. 5
- Section 6C Massachusetts State Election Campaign Fund; voluntary contributions
- Section 6D Natural Heritage and Endangered Species Fund; contributions
- Section 6E Organ Transplant Fund; voluntary contributions
- Section 6F Gross income; determination of capital gains; basis of property
- Section 6G Massachusetts AIDS Fund; voluntary contributions
- Section 6H Massachusetts United States Olympic Fund; voluntary contributions
- Section 6I Low-income housing tax credit
- Section 6J Massachusetts historic rehabilitation tax credit
- Section 6K Refunds and contributions credited to Massachusetts Military Family Relief Fund
- Section 6L Application and refund of certain credits under Sec. 6; substantiation of claims; regulations
- Section 7 Repealed, 1979, 409, Sec. 4
- Section 7A, 7B Repealed, 1971, 555, Sec. 5
- Section 8 Repealed, 2008, 173, Sec. 19
- Section 9 Estates of deceased persons
- Section 10 Income from trust estates; deductions
- Section 10A Qualified funeral trusts
- Section 11 Income received from nonresident trustee
- Section 11A Income from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding
- Section 11B Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
- Section 12, 12A Repealed, 2004, 262, Sec. 16
- Section 13 Application of sections to all fiduciaries
- Section 14 Applicability to corporate trustees
- Section 15 Duties of corporate trustees
- Section 16 Agreement as to total tax due from trustees
- Section 17 Partners subject to tax; distributive shares; partners’ separate returns; determination of income; common trust funds
- Section 17A Taxation of shareholders of S corporations
- Section 18 Repealed, 1976, 415, Sec. 100
- Section 19 Repealed, 2008, 173, Sec. 22
- Section 20, 21 Repealed, 1966, 698, Sec. 18
- Section 21A Repealed, 1938, 489, Sec. 8
- Section 22 to 24 Repealed, 1976, 415, Sec. 100
- Section 25 Individuals, fiduciaries and estates subject to tax
- Section 25A Repealed, 1971, 555, Sec. 14
- Section 26 Repealed, 1976, 415, Sec. 100
- Section 27 Repealed, 1956, 128
- Section 28 to 33 Repealed, 1976, 415, Sec. 100
- Section 34 Repealed, 1947, 483, Sec. 2
- Section 35 to 37B Repealed, 1976, 415, Sec. 100
- Section 38 Repealed, 1953, 654, Sec. 45
- Section 39 Repealed, 1976, 415, Sec. 100
- Section 40 Repealed, 1961, 251
- Section 41 Repealed, 1976, 415, Sec. 100
- Section 42 Liability of fiduciaries
- Section 43 to 46 Repealed, 1976, 415, Sec. 100
- Section 47 Repealed, 1930, 416, Sec. 2
- Section 48 Repealed, 1976, 415, Sec. 100
- Section 49 to 53 Repealed, 1931, 426, Sec. 184
- Section 54 Severability
- Section 55 to 60 Repealed, 1976, 415, Sec. 100
- CHAPTER 62A SIMPLIFIED METHOD OF COMPUTING INDIVIDUAL INCOME TAXES [Repealed, 1972, 590.]
- CHAPTER 62B WITHHOLDING OF TAXES ON WAGES AND DECLARATIONOF ESTIMATED INCOME TAX
- Section 1 Definitions
- Section 2 Duty of employer; manner of computation; duty of commissioner
- Section 3 Wages; clarification
- Section 4 Withholding exemption certificates; duty of employee to furnish; forms
- Section 5 Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability
- Section 6 Failure of employer to withhold, or to pay over taxes withheld; assessment
- Section 7 Failure to withhold or pay over taxes; effect; penalty
- Section 8 Repealed, 1976, 415, Sec. 101
- Section 9 Credit against taxes
- Section 10 Employer’s liability
- Section 11 Repealed, 1983, 233, Sec. 29
- Section 11A Penalties
- Section 12 Effect of payment
- Section 12A Repealed, 1986, 488, Sec. 40
- Section 13 Amount of estimated tax
- Section 14 Underpayment of estimated tax; installments
- Section 15 Credit on estimated tax payments
- Section 16 to 18 Repealed, 1985, 593, Sec. 11
- Section 19 to 21 Repealed, 1976, 415, Sec. 101
- CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
- Section 1 Definitions
- Section 2 Application of chapter
- Section 3 Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts
- Section 3A Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
- Section 4 Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement
- Section 5 Returns; filing; declaration covering perjury; improper filings
- Section 5A Non-custodial parents; indication of status on income tax return
- Section 6 Persons required to make returns; fiduciaries; time for making
- Section 7 Partnerships required to file returns
- Section 8 Annual reports by entities doing business in the state; trustee and fiduciary reports
- Section 8A Show promoters; reports; records
- Section 8B Employment-sponsored health plans; annual statements for covered individuals; penalties
- Section 9 Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs
- Section 10 Withholding tax returns; payment
- Section 11 Corporate returns
- Section 12 Banks, insurance companies, utility and certain other corporations; additional returns; contents
- Section 12A Repealed, 1992, 402, Sec. 2
- Section 13 Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12
- Section 14 Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
- Section 15 Signing of returns required by Secs. 11 to 14
- Section 16 Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, and 138
- Section 16A Repealed, 1982, 352, Sec. 3
- Section 17 Return by executor
- Section 18 Beano, raffle, or bazaar; organizations required to file returns
- Section 19 Extension of time for filing return
- Section 20 Inspection of returns, books, accounts and other records in possession of commissioner
- Section 21 Disclosure of tax information
- Section 21A Repealed, 1992, 402, Sec. 4
- Section 21B Unauthorized willful inspection of information contained in return or document filed with the commission; penalties
- Section 22 Inspection or use of returns or other information by governmental agencies
- Section 23 Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner
- Section 24 Verification of returns; inspection of stampers
- Section 25 Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, and 138; inspection
- Section 26 Assessment of taxes
- Section 27 Extension of time for assessment
- Section 28 Failure to file or filing of incorrect return; determination and assessment of tax
- Section 29 Collection of tax jeopardized by delay; immediate assessment
- Section 30 Federal income tax changes; assessment; abatement; penalty
- Section 30A Adjustments based on final determination of tax due in certain other jurisdictions; report to commissioner; additional tax due or credit allowed in the commonwealth
- Section 31 Notice of assessment in excess of amount on return
- Section 31A Notice of unpaid corporate or partnership assessment; liability of individuals; abatement
- Section 32 Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes
- Section 33 Late returns; penalty; abatement
- Section 33A United States postmark; alternative private delivery service; date of payment; application of section
- Section 34 Penalty for failure to file returns; payment
- Section 35 Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer
- Section 35A Penalty for underpayment of tax required to be shown on return
- Section 35B Good faith defense for underpayment penalty; list of abusive transactions or tax strategies
- Section 35C Understatement of liability with respect to any return or claim for abatement or refund; penalty
- Section 35D Inconsistent position in reporting of income; disclosure
- Section 35E False or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty
- Section 36 Overpayment of tax, interest, or penalty; refunds; persons against whom a default or arrest warrant has been issued
- Section 36A Correction of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner
- Section 36B Erroneous written advice from department of revenue; waiver of penalty
- Section 37 Application for abatement; hearing; notice of decision
- Section 37A Settlement of tax liability
- Section 37B Installment payment agreements; modification or termination
- Section 37C Acceptance of amount less than proposed or assessed tax liability in full and final settlement
- Section 38 Prerequisites for abatement
- Section 39 Appeal from refusal for abatement
- Section 40 Refund of overpaid taxes; interest
- Section 41 Remedies; restrictions
- Section 42 Abatement of taxes by appellate tax board
- Section 43 Unpaid taxes not warranting collection; abatement
- Section 44 Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner
- Section 45 Designation of banks as depository for receiving taxes
- Section 45A Quarterly returns; regulations; underpayment
- Section 45B Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent
- Section 46 Powers and remedies of commissioner for collection of taxes; warrant for collection; fees
- Section 47 Action of contract for unpaid taxes
- Section 47A Licenses and certificates of authority issued by governmental entities; persons furnishing goods, services or real estate space to governmental entities; lists; determination of unpaid tax
- Section 47B Driver’s license, permit, right to operate or certificate of motor vehicle registration; revocation, suspension or nonrenewal for failure to file return or pay tax; appeal and hearin
- Section 48 Liability of lessee for tax due from lessor
- Section 49 Information for collection of taxes; injunction
- Section 49A Certification of compliance with tax laws as prerequisite to obtaining license or governmental contract; confirmation of good tax standing; improper registration of motor vehicle in anothe
- Section 50 Liens upon property for nonpayment of taxes
- Section 51 Sale or transfer of corporate assets; procedure
- Section 52 Waiver of lien; certificate showing good standing; fees
- Section 53 Levy upon property for payment of tax
- Section 54 Surrender of property or discharge of obligation; exceptions; personal liability; penalty
- Section 55 Books or records relating to property subject to levy
- Section 55A Exempt property
- Section 56 Seizure of property; notice; sale
- Section 57 Disposition of hard to keep property; notice to owner; public sale
- Section 58 Redemption of property
- CHAPTER 62D SET-OFF DEBT COLLECTION
- CHAPTER 62E WAGE REPORTING SYSTEM
- CHAPTER 62F LIMITATION ON THE GROWTH OF STATE TAX REVENUES
- CHAPTER 63 TAXATION OF CORPORATIONS
- Section 1 Definitions
- Section 2 Financial institutions; excise rate
- Section 2A Financial institutions; determination of net income
- Section 2B S corporations; excise rate; determining factors of amount
- Section 3, 4 Repealed, 1976, 415, Sec. 102
- Section 5, 6 Repealed, 1934, 323, Sec. 1
- Section 7 Effect of assessment on other levies
- Section 8 to 10B Repealed, 1925, 343, Sec. 1
- Section 11 Repealed, 1984, 485, Sec. 3
- Section 12 Repealed, 1966, 14, Sec. 12
- Section 13 Repealed, 1976, 415, Sec. 102
- Section 14 Repealed, 1931, 426, Sec. 6
- Section 15 Repealed, 1984, 485, Sec. 4
- Section 16 Repealed, 1984, 485, Sec. 5
- Section 17 Repealed, 1984, 485, Sec. 6
- Section 18 Repealed, 1990, 499, Sec. 11
- Section 18A Repealed, 1976, 415, Sec. 102
- Section 19 Repealed, 1966, 14, Sec. 15
- Section 20 Premiums subject to taxation; rate
- Section 21 Additional tax on foreign companies
- Section 22 Domestic companies other than life; premiums subject to taxation; rate
- Section 22A Domestic companies; annual total gross investment income earned tax
- Section 22B Investment privilege excise; net investment income
- Section 22C Credit against investment privilege excise
- Section 22D Gains, determination for investment privilege excise purposes; definitions
- Section 23 Foreign companies; premiums subject to taxation; rate
- Section 24 Deductions
- Section 24A Retaliatory taxes; applicability and reciprocal exemption; definition
- Section 25 Repealed, 1976, 415, Sec. 102
- Section 26 Examination of records
- Section 27 Repealed, 1976, 415, Sec. 102
- Section 28 Payment; time; basis for liability
- Section 29 Liability for taxes
- Section 29A Fire and marine companies; tax on underwriting profit; computation
- Section 29B Taxation of reciprocal or inter-insurance exchange agents
- Section 29C Life insurance companies; credits against taxes imposed by Secs. 20 and 22
- Section 29D Property and casualty insurance companies; taxes on premiums; credits against taxes imposed by Secs. 22 and 23
- Section 29E Definitions; property and casualty insurance companies; retaliatory taxes; credits against taxes imposed by Sec. 22
- Section 30 Definitions; value of tangible property; net worth
- Section 30A Repealed, 1966, 698, Sec. 52
- Section 31 Repealed, 1962, 756, Sec. 4
- Section 31A Investment credit for certain corporations; limitations
- Section 31B Repealed, 2008, 173, Sec. 44
- Section 31C Credit for certain corporations; increase in number of full-time employees
- Section 31D Definitions applicable to Secs. 31D to 31F
- Section 31E Credit for company shuttle van purchase or lease expenses
- Section 31F Vanpool vehicle registration; fee
- Section 31G Expired. See 1988, 236, Sec. 43
- Section 31H Definitions; state low-income housing tax credit; eligibility; allocation; recapture
- Section 31I Transactions with related members; adding back of certain deductions
- Section 31J Deductible interest; interest paid to related member; taxpayer’s burden to show disallowance of deduction unreasonable
- Section 31K Deductible interest; adjustments; applicability
- Section 31L Medical device company tax credit; credit transfer program
- Section 31M Determination of gross income; adjustments
- Section 32 Repealed, 2008, 173, Sec. 47
- Section 32A Repealed, 1960, 548, Sec. 5
- Section 32B Combined reporting; corporations subject to combination; apportionment of income; joint and several liability; regulations; affiliated group election
- Section 32C Maximum amount of credits; carryover
- Section 32D S corporations; net income measure
- Section 32E Application and refund of credits earned under Secs. 38X and 38Z; substantiation of claims; regulations
- Section 33 Repealed, 2008, 173, Sec. 55
- Section 34 Repealed, 1960, 548, Sec. 6
- Section 34A Repealed, 1924, 26, Sec. 1
- Section 35, 36 Repealed, 1976, 415, Sec. 102
- Section 37 Repealed, 1966, 698, Sec. 57
- Section 38 Determination of net income derived from business carried on within commonwealth
- Section 38A Taxable net income
- Section 38AA Credit against taxes imposed for qualified donation of certified land to public or private conservation agency
- Section 38B Financial institutions and business corporations engaged exclusively in buying, selling, dealing in or holding securities; excise rate
- Section 38C Repealed, 2008, 173, Sec. 66
- Section 38D Deduction of expenditures for industrial waste treatment or air pollution control facilities
- Section 38E Eligible business facility; excise credit
- Section 38F Deduction from net income for compensation paid to individuals employed by eligible business facility domiciled in present or former eligible section of substantial poverty
- Section 38G Reporting wholly-owned DISC income
- Section 38H Alternative energy sources; deduction
- Section 38I Wages deemed compensation paid in commonwealth; deduction; election
- Section 38J Qualified research contribution deduction
- Section 38K Repealed, 1985, 188, Sec. 10A
- Section 38L Natural Heritage and Endangered Species Fund; contributions
- Section 38M Credit against amount of excise due; research expenses
- Section 38N Economic development incentive program; tax credit for certified projects
- Section 38O Economic opportunity areas; tax deduction for renovation of abandoned buildings
- Section 38P Harbor maintenance taxes; credit
- Section 38Q Environmental response actions; credit
- Section 38R Massachusetts historic rehabilitation tax credit
- Section 38S Automatic sprinkler system; depreciation deduction
- Section 38T Repealed, 2008, 173, Secs. 82 and 83
- Section 38U Credit for cost of qualifying property; life sciences
- Section 38V Deductions for qualifying clinical testing expenses; certified life sciences company
- Section 38W Credit for qualified research expenses; life sciences
- Section 38X Credit against taxes imposed on persons filming motion picture for employment of persons within commonwealth in connection with filming or production
- Section 38Y Unrelated business taxable income for certain exempt corporations
- Section 38Z Dairy farm tax credit program
- Section 39 Tax rate
- Section 39A Tax on foreign subsidiary corporation
- Section 39B Repealed, 1924, 26, Sec. 1
- Section 39C Repealed, 1960, 548, Sec. 8
- Section 40 Repealed, 1976, 415, Sec. 102
- Section 41 Repealed, 1966, 698, Sec. 63
- Section 42 Alternative method of determining net income
- Section 42A Taxable net income
- Section 42B Manufacturing and research and development corporations
- Section 42C Repealed, 1966, 698, Sec. 66
- Section 43 Repealed, 1945, 735, Sec. 3
- Section 44 to 46 Repealed, 1976, 415, Sec. 102
- Section 47 Repealed, 1953, 654, Sec. 60
- Section 48 to 51 Repealed, 1976, 415, Sec. 102
- Section 52 Unconstitutionality of excise tax law; effect; revival of former act
- Section 52A Definitions; rate and payment of tax; limitation; disposition of revenue
- Section 53 Repealed, 1976, 415, Sec. 102
- Section 54 Repealed, 1951, 641, Sec. 2
- Section 55 Valuation
- Section 56 Repealed, 1925, 343, Sec. 4
- Section 56A Repealed, 1966, 698, Sec. 69
- Section 57 Repealed, 1928, 13, Sec. 2
- Section 58 Tax rate
- Section 58A Repealed, 1925, 343, Sec. 6
- CHAPTER 63A TAXATION OF CERTAIN CORPORATIONS, ASSOCIATIONS AND ORGANIZATIONS ENGAGED IN THE SALE OF ALCOHOLIC BEVERAGES
- CHAPTER 63B DECLARATION OF ESTIMATED TAX BY CORPORATIONS
- Section 1 Definitions
- Section 2 Payment of estimated tax by corporations
- Section 3 Interest on underpayment of estimated taxes; installment payments
- Section 4 Time for payment of first installment
- Section 4A Amount and time of installment payments
- Section 4B First year corporations with less than ten employees; installment payments
- Section 5 Credit against taxes
- Section 6 Repealed, 1990, 121, Sec. 33
- Section 7 Taxable years of less than twelve months
- Section 8 Repealed, 1990, 121, Sec. 34
- Section 9 Liability of officers, directors or employees for failure to pay installments of estimated taxes
- Section 10 Addition of tax or penalty; assessment and collection
- Section 11 Repealed, 1976, 415, Sec. 104
- CHAPTER 63C TAXATION OF INCOME OF CERTAIN CORPORATIONS [Repealed, 1976, 415, Sec. 105; 1985, 593, Sec. 24.]
- CHAPTER 64 TAXATION OF STOCK TRANSFERS [Repealed, 1954, 353, Sec. 1.]
- CHAPTER 64A TAXATION OF SALES OF GASOLINE
- Section 1 Definitions
- Section 1A Reduction of tax per gallon on fuel containing eligible cellulosic biofuel; determination of amount of reduction
- Section 2 Licenses
- Section 3 Record of sales
- Section 3A Determination of average price of fuel and tax per gallon; notice
- Section 4 Monthly returns and payment of excise; tax rate
- Section 4A to 4E Repealed, 1956, 619, Sec. 5
- Section 5, 6 Repealed, 1976, 415, Sec. 106
- Section 7 Reimbursement for non-highway users of gasoline
- Section 7A Reimbursement to farm users of gasoline
- Section 8 Application of chapter to interstate and foreign commerce
- Section 8A Regulation of tax free sales
- Section 9 Purchaser to bear tax; sales separate from tax; penalty
- Section 10 Repealed, 1976, 415, Sec. 106
- Section 11 General penalties
- Section 12 Sales exempted by federal law; restraining collection of excise
- Section 13 Disposition of moneys received
- CHAPTER 64B EXCISE UPON CHARGES FOR MEALS SERVED TO THE PUBLIC [Repealed, 1977, 363A, Sec. 43.]
- CHAPTER 64C CIGARETTE EXCISE
- Section 1 Definitions
- Section 2 Vendors’ licenses; display
- Section 2A Definitions for Secs. 2A to 2F
- Section 2B Test method and performance standard for cigarettes offered for sale or sold to persons located in commonwealth
- Section 2C Certification to be submitted by manufacturer; fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund
- Section 2D Marking to indicate compliance with testing and performance standard requirements
- Section 2E Sale of cigarettes in violation of testing and performance standard requirements; civil penalties; inspections; action by attorney general; inclusion in directory of tobacco product manufa
- Section 2F Fire Prevention and Public Safety Fund
- Section 3, 4 Repealed, 1976, 415, Sec. 107
- Section 5 Records and statements required of vendors and purchasers
- Section 5A Collection of excises imposed on residents purchasing cigarettes and tobacco products in interstate commerce; statements of sellers and shipping invoices
- Section 6 Payment of excise; reports and examination of records of carriers, warehousemen, etc.; amount credited to Commonwealth Care Trust Fund
- Section 7 Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115
- Section 7A Additional cigarette excise tax; credit to Children’s and Seniors’ Health Care Assistance Fund; exemption
- Section 7B Cigars and smoking tobacco; payment and rate of excise tax; liability of distributors, retailers and residents; nonresident cigar distributors; licenses; violations and penalties
- Section 7C Additional payment of excise; credit to Health Protection Fund
- Section 8 Prosecution for illegal possession, etc.
- Section 9 Repealed, 1976, 415, Sec. 107
- Section 10 Regulation of vending machines; penalties for particular offenses; sales to children
- Section 11 Records and reports of purchases and sales; investigation, examination and search
- Section 12 Selling price; “loss-leaders” prohibited
- Section 13 Definitions of cost and sale terms
- Section 14 Unfair competition; penalty
- Section 15 Application of act to unusual sales
- Section 16 Fair competition; prices
- Section 17 Illegal contracts
- Section 18 Fictitious prices; discounts
- Section 19 Invoice cost of goods purchased at forced sales
- Section 20 Cost survey as evidence
- Section 21 Liability of agents aiding violations
- Section 22 to 25 Repealed, 1976, 415, Sec. 107
- Section 26 Police power
- Section 27 Severability clause
- Section 28 Disposition of sums received
- Section 29 Payment of tax through use of adhesive stamps
- Section 30 Stamper; purchase and use of stamps; appointment; compensation; payment for stamps
- Section 31 Redemption of unused or mutilated stamps, etc.
- Section 32 Repealed, 1976, 415, Sec. 107
- Section 33 Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages
- Section 33A Packages containing fewer than 20 cigarettes; stamps; penalties
- Section 34 Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions
- Section 35 Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures
- Section 36 Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence
- Section 37 Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures
- Section 38 Unauthorized use of excise stamps; penalty
- Section 38A Seizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid
- Section 39 Application of Secs. 29 to 39
- CHAPTER 64D EXCISE ON DEEDS, INSTRUMENTS AND WRITINGS
- CHAPTER 64E TAXATION OF SPECIAL FUELS USED IN THE PROPULSION OF MOTOR VEHICLES
- CHAPTER 64F TAXATION OF FUEL AND SPECIAL FUELS ACQUIRED OUTSIDE AND USED WITHIN THE COMMONWEALTH
- Section 1 Definitions
- Section 2 Motor carrier licenses
- Section 3 Persons subject to tax; rate of tax; exceptions
- Section 4 Tax credit for fuels used in other states; conditions
- Section 5 Reciprocity with other states
- Section 5A International Fuel Tax Agreement
- Section 6 Payments; tax rate
- Section 7 to 9 Repealed, 1976, 415, Sec. 110
- Section 10 Interstate and foreign commerce
- Section 11 Repealed, 1976, 415, Sec. 110
- Section 12 Penalty for violations
- Section 13 Actions to restrain collection of levies exempted by federal law
- Section 14 Disposition of funds received
- Section 15 Change in status of licensee; notice, etc.
- Section 16 Repealed, 1976, 415, Sec. 110
- CHAPTER 64G ROOM OCCUPANCY EXCISE
- CHAPTER 64H TAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
- Section 1 Definitions
- Section 2 Sales tax; services tax; imposition; rate; payment
- Section 2A Repealed, 1991, 4, Sec. 7
- Section 3 Payment by purchaser; collection by vendor; sales of motor vehicles or trailers
- Section 3A Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations.
- Section 4 Formula
- Section 5 Statement and collection of tax
- Section 6 Exemptions
- Section 7 Registration required
- Section 8 Presumption of sale at retail; burden of proof; resale and exempt use certificates
- Section 9 Classified permits establishing percentage of exempt sales
- Section 10 to 13 Repealed, 1976, 415, Sec. 112
- Section 14 Repealed, 1969, 546, Sec. 4
- Section 15 Repealed, 1976, 415, Sec. 112
- Section 16 Liability for failure to pay tax
- Section 17 to 22 Repealed, 1976, 415, Sec. 112
- Section 23 Advertisement that vendor will assume or absorb tax
- Section 24 Repealed, 1976, 415, Sec. 112
- Section 25 Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment
- Section 25A Motorboats; aircraft; certificate issuance; evidence of tax payment
- Section 25B Unregistered boats anchored within commonwealth; reports
- Section 26 Trade-in of motor vehicles or trailers; sales tax
- Section 27 Repealed, 1990, 121, Sec. 55
- Section 27A Trade-in boats and airplanes
- Section 28 Repealed, 1976, 415, Sec. 112
- Section 29 Service of notices
- Section 30 Repealed, 1976, 415, Sec. 112
- Section 30A Bond or deposit; non-resident contractors; definition
- Section 31 Repealed, 1976, 415, Sec. 112
- Section 32 Service of process; nonresident vendors
- Section 33 Worthless accounts; reimbursement without interest
- CHAPTER 64I TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY
- Section 1 Definitions
- Section 2 Imposition; rate; payment
- Section 2A Repealed, 1991, 4, Sec. 13
- Section 3 Liability for tax
- Section 4 Collection of tax; status of tax; sales of motor vehicles
- Section 4A Payment and accounting methods for use tax liability; estimated liability table
- Section 5 Formula
- Section 6 Statement and collection of tax
- Section 7 Exemptions
- Section 8 Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates
- Section 9 Registration required
- Section 10 Repealed, 1976, 415, Sec. 113
- Section 11 Classified permits establishing percentage of exempt sales
- Section 12 to 16 Repealed, 1976, 415, Sec. 113
- Section 17 Liability for failure to pay tax
- Section 18 to 23 Repealed, 1976, 415, Sec. 113
- Section 24 Advertisement that vendor will assume or absorb tax
- Section 25 Repealed, 1976, 415, Sec. 113
- Section 26 Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check
- Section 26A Motorboats; aircraft; certificate issuance; evidence of tax payment
- Section 27 Trade-in of motor vehicles or trailers; use tax
- Section 28 Repealed, 1990, 121, Sec. 66
- Section 29 to 31 Repealed, 1976, 415, Sec. 113
- Section 31A Bond or deposit; non-resident contractors; definition
- Section 32 Repealed, 1976, 415, Sec. 113
- Section 33 Service of process; nonresident vendors
- Section 34 Claims for reimbursement on worthless accounts
- CHAPTER 64J TAXATION OF FUELS USED IN THE PROPULSION OF AIRCRAFT
- CHAPTER 64K CONTROLLED SUBSTANCES TAX
- CHAPTER 65 TAXATION OF LEGACIES AND SUCCESSIONS
- Section 1 Subjects of taxation; rates; exceptions
- Section 2 Repealed, 1971, 555, Sec. 53
- Section 3 Gifts, etc., in contemplation of death
- Section 4 Repealed, 1927, 156, Sec. 2
- Section 5 Repealed, 1925, 338, Sec. 2
- Section 6 Persons liable for taxes
- Section 7 Time and manner of payment
- Section 8 Repealed, 1927, 156, Sec. 2
- Section 9 Lien for tax; exempt property; discharge, etc.
- Section 10 Repealed, 1922, 403, Sec. 4
- Section 11 Repealed, 1976, 415, Sec. 114
- Section 12 Payment of tax out of capital, not income
- Section 13 Basis of assessment
- Section 14 Advance payment of tax
- Section 15 Security for payment of tax
- Section 15A Settlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payable
- Section 16 Taxation of property given to executors or trustees in lieu of compensation
- Section 17 Duties of executor or administrator holding taxable property; collection of tax
- Section 18 Legacies payable out of realty; payment of tax
- Section 19 Taxation of money designated for payment of tax
- Section 20 Refunds
- Section 21 Selling real estate for payment of tax
- Section 22 Duties of administrator; inventory; time for filing, fee and extension of time
- Section 23 Allowance of final account; payment of tax as condition precedent
- Section 24 Allowance of final account in estates with future interests
- Section 24A “Death tax,” defined
- Section 24B Estates of non-residents; filing proof of payment of foreign death taxes
- Section 24C Non-resident’s estates; payment of foreign taxes; procedure on failure to file proof of payment
- Section 24D Non-resident’s estates; final accounting; conditions
- Section 24E Applicability of sections relating to non-residents
- Section 24F Liberal construction of sections relating to non-residents
- Section 25 Determination of value by commissioner
- Section 26 Alteration of valuation; appeal
- Section 27 Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest
- Section 27A Abatement of tax; hearing; decision; notice; scope of remedy
- Section 28 Repealed, 1976, 415, Sec. 114
- Section 29 Penalty for refusing to furnish information to commissioner
- Section 30 Jurisdiction and procedure of probate court.
- Section 31 Enforcement of tax lien on realty
- Section 32 Unpaid taxes; procedure for recovery
- Section 33 Repealed, 1976, 415, Sec. 114
- Section 33A Ten year assessment and collection; five year notice of death or accrual
- Section 34, 35 Repealed, 1976, 415, Sec. 114
- Section 35A Fees for issuing documents, certificates, etc.; disposition
- Section 36 Application of chapter
- CHAPTER 65A TAXATION OF TRANSFERS OF CERTAIN ESTATES
- CHAPTER 65B SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES
- CHAPTER 65C MASSACHUSETTS ESTATE TAX
- Section 1 Definitions
- Section 2 Computation of estate tax
- Section 2A Transfer of estate and real property; tax
- Section 3 Exemption and deductions
- Section 3A Qualified terminable interest property
- Section 4 Nonresident decedents; tax on certain property located in commonwealth
- Section 4A Generation-skipping transfers
- Section 5 Valuation; gross estate
- Section 6 Executor’s liability for tax
- Section 7 Discharge of executor’s personal liability
- Section 8 Records, statements and returns; rules and regulations
- Section 9 Repealed, 1976, 415, Sec. 115
- Section 10 Extension of due date for payment of tax
- Section 11, 12 Repealed, 1976, 415, Sec. 115
- Section 13 Fraudulent underpayment; penalty
- Section 14 Lien for unpaid tax; liability for delinquent tax; release or discharge of lien
- Section 15 Assessment of tax on decedent’s transferee
- Section 16 Executor; fiduciaries; assumption of powers and duties
- Section 17 to 20 Repealed, 1976, 415, Sec. 115
- Section 21 Death taxes of nonresident decedent; proof of payment; filing
- Section 22, 23 Repealed, 1976, 415, Sec. 115
- Section 24 Documents; issuance; fees
- Section 25 Repealed, 1976, 415, Sec. 115
- Section 26 Tax evasion; penalties
- Section 27 Willful failure to pay tax or provide information; penalties
- Section 28 Removal or concealment of goods; penalties