Massachusetts General Laws (Tax)

1,145 sections.

58-1 Commissioner; establishment of minimum standards of assessment performance
58-1A Commissioner; general powers and duties
58-2 Commissioner; annual lists to board of assessors; classifications; objections; appeal
58-3 Commissioner; assistance to local assessors
58-4 Noncompliance by assessors
58-4A Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders
58-4B Compliance with court orders by cities or towns; provision of services by commissioner
58-4C Costs of services provided by commissioner
58-5 Notices and lists; instructing assessors
58-6 Real estate values; collecting information
58-7 Unpaid taxes; obtaining information; affidavits
58-7A-to-7E Repealed, 1979, 797, Sec. 7
58-8 Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property
58-8A Repealed, 2014, 62, Sec. 9
58-8B Reimbursement claims by cities and towns; filing; time limitation
58-8C Affordable housing sites; abatement of real estate tax obligations
58-9 Proposed equalized valuation; establishment
58-10 Determination of equalized valuation
58-10A Proposed equalized valuation; notice and hearing; changes
58-10B Appeal to appellate tax board
58-10C Final equalization and apportionment; establishment; report to general court
58-11-12 Repealed, 1941, 609, Sec. 1
58-13 Definitions applicable to Secs. 13 to 17
58-14 Determination of fair cash valuation of state-owned land located within municipalities; land held by division of watershed management
58-15 Notification of land acquired or disposed of by commonwealth
58-15A Repealed, 2016, 218, Sec. 108
58-16 Statement of fair cash valuation reimbursement percentage for each municipality where state-owned land located
58-17 Reimbursement of municipalities where state-owned land located
58-17A Repealed, 2016, 218, Sec. 109
58-17B Property taken for flood control; loss of taxes; reimbursement
58-17C Forest Products Trust Fund
58-18 Repealed, 1969, 546, Sec. 6
58-18A Repealed, 1990, 268, Sec. 1
58-18B Distribution of highway fund; notification of amount required; fractions
58-18C Distribution of budgeted aid to cities and towns
58-18D Repealed, 2011, 194, Sec. 26
58-18E Repealed, 1990, 121, Sec. 23
58-18F Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports
58-19 Repealed, 1931, 428, Sec. 1
58-20 Repealed, 1966, 14, Sec. 31
58-20A Deductions from sums payable to cities and towns
58-21-to-23 Repealed, 1934, 323, Sec. 1
58-24-24A Repealed, 1951, 641, Sec. 2
58-25 Amounts due municipalities; determination; payment
58-25A Amounts due municipalities; annual estimates
58-25B Proceeds of cigarette excise; certification for payment by commissioner of revenue
58-26 Repealed, 1934, 323, Sec. 1
58-26A-26B Repealed, 1976, 415, Sec. 99
58-27 Repealed, 1970, 601, Sec. 1
58-28 Annual assessments for deposits with state treasurer; trust funds
58-28A Withholding taxes; internal revenue code of United States
58-28B Withholding statements; federal taxes
58-28C Reciprocal enforcement of tax liabilities
58-29 Repealed, 1989, 397, Sec. 1
58-30 Repealed, 1976, 415, Sec. 99
58-31 Forms; authority of commissioner
58-31A-to-51 Repealed, 1976, 415, Sec. 99
58A-1 Appellate tax board; establishment; appointment; terms; compensation; removal; performance evaluations
58A-1A Quorum; decisions by a single member of board
58A-2 Principal office; meetings; hearings
58A-3 Reports and opinions; publication; sale
58A-4 Annual reports
58A-5 Traveling expenses
58A-5A Appointment of employees; expenditures
58A-6 Jurisdiction
58A-7 Appeals; petition; answers; fees; abatement
58A-7A Informal procedure
58A-7B Small claims procedure
58A-8 Hearings
58A-8A Discovery procedure
58A-9 Service of process
58A-10 Recording of proceedings; electronic transcription; costs; waiver of appeal
58A-11 Oaths; witnesses; depositions
58A-12 Costs; witness fees; service of process
58A-12A Costs; appeal
58A-12B Evidence of fair cash valuation or classification of property; admissibility
58A-12C Appeals; reports of assessment ratios; admissibility in evidence; abatement
58A-12D Electric or gas company property; abatement or reclassification; appeals
58A-13 Findings; decisions; opinions; reports; appeals; costs
58A-14 Disproportionate assessments; measure of damages
59-1 Repealed, 1963, 160, Sec. 7
59-2 Property subject to taxation; exceptions
59-2A Real property; mortgages; classifications
59-2B Certain types of interest or ownership taxable; liens; public purposes
59-2C Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies
59-2D Taxation of improved real estate based on value at issuance of occupancy permit; pro rata
59-3-3A Repealed, 1978, 580, Sec. 16
59-3B Real estate acquired by eminent domain; exceptions
59-3C Pipe lines
59-3D Repealed, 1974, 383, Sec. 2
59-3E Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies
59-3F Child care facilities; classification as property used for human habitation
59-4 Property taxable as personal estate
59-5 Property; exemptions
59-5A Repealed, 1965, 620, Sec. 3
59-5B Appeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts
59-5C Exemptions for residential real property in cities or towns assessing at full and fair cash valuation
59-5C1-2 Additional exemption allowed notwithstanding prohibition of first paragraph of Sec. 5
59-5C3-4 Residential exemption
59-5D Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees
59-5E Valuation of land held by city or town in another city or town; certification; appeals
59-5F Holding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage fees
59-5G Payment to cities or towns for property held for water supply or related purposes
59-5H Payments to municipalities for certain watershed land; difference in assessment
59-5I Exemption; conditions
59-5J Special assessment policy; historic owner-occupied residences
59-5K Property tax liability reduced in exchange for volunteer services; persons over age 60
59-5L Deferral of taxes due by member of the Massachusetts National Guard or reservist on active duty outside commonwealth
59-5M Exemption for market rate units contained in a certified housing development project
59-5N Reduction of property tax obligation of veteran in exchange for volunteer services
59-5O Property tax exemption for real property classified as Class One, residential in the city or town; qualifications; municipal ordinances
59-6-to-7A Repealed, 1978, 580, Sec. 30
59-8 Interstate, foreign trade or fishing ships or vessels; assessment; abatement
59-8A Excise tax on farm machinery and equipment and farm animals; abatement; collection; voter approval to not impose excise
59-9-10 Repealed, 1963, 160, Sec. 12
59-11 Real estate
59-12 Mortgaged real estate
59-12A Statement of estate liable to taxation
59-12B Mortgagors and mortgagees deemed joint owners; tax bill
59-12C Taxes paid by tenant; recovery from landlord
59-12D Assessment against real estate of decedent; liability of heirs and devisees
59-12E Assessment against real estate of decedent; lien
59-12F Real estate unassessed where right or titled unascertained; lien for expenses to determine ownership
59-13-to-17A Repealed, 1978, 580, Sec. 30
59-18 Personal property; assessment
59-19 Mortgaged or pledged personal property; assessment
59-20 State treasurer; duties
59-20A Increase in assessments
59-20B Regional veterans' districts, regional water districts or regional sewerage districts; increase in assessments
59-21 Assessors; duties
59-21A Additional compensation of assessors for courses of study
59-21A1-2 Certified assessors; compensation
59-21B Training programs for assessors
59-21C Limitations on total taxes assessed; determination by voters
59-21D Calculation of total limit; adjustment of limit; certification of amount of limit; approval
59-22 Repealed, 1925, 343, Sec. 9
59-23 Annual assessment; amount; deductions; approval
59-23A Notice to municipal finance officers
59-23B Notice of abatements
59-23C Repealed, 1990, 280, Sec. 1
59-23D Notice of preliminary tax
59-24 Railroad subscriptions; interest on debts
59-25 Additional assessments
59-26 Number of assessments
59-27 Assessors' neglect to assess
59-28 Unpaid taxes; collection
59-29 Notice of assessments; lists
59-30 Blank lists
59-31 Verification of lists; oaths
59-31A Examination of records to verify completeness and accuracy of accounting of taxable personal property required to be filed under Sec. 29
59-32 Inspection of lists
59-33 Storage warehouses; information regarding customers
59-34 Mortgagors and mortgagees; statements
59-35 Repealed, 1989, 718, Sec. 4
59-36 Failure to furnish lists; estimating value
59-37 Conclusiveness of estimate
59-38 Fair cash valuation; classification of assessed valuation; taxable valuation
59-38A Pipelines; valuation; exceptions
59-38B-38C Repealed, 1978, 580, Sec. 30
59-38D Written return of information to determine valuation of real property
59-38E Testimony under oath concerning written return filed under Sec. 38D or application for abatement
59-38F Written return of information to determine valuation of personal property
59-38G Testimony under oath concerning written return filed under Sec. 38F
59-38H Transition payments to municipalities in which an affiliated generation facility is located
59-39 Telephone and telegraph companies; valuation of machinery, poles, wires, etc.
59-40 Telephone and telegraph companies; assessors; informing commissioners
59-41 Telephone and telegraph companies; returns
59-42 Telephone and telegraph companies; failure to make returns
59-42A Amended valuation of property held by pipeline or telephone or telegraph company; collection of additional assessment; appeals
59-43 Valuation and assessment books; public inspection
59-44 Lists; contents
59-45 Books and records of assessors furnished by municipalities; electronic format
59-46 Entries in books
59-47-48 Repealed, 1969, 532, Sec. 2
59-49 Repealed, 1985, 300, Sec. 1
59-50 Required books or records of assessors; explanatory notes
59-51 Exempted property; entries on valuation lists
59-52 Valuation lists; statement of assessors; penalties
59-52A Plans showing boundaries in city or town; delivery to court
59-52B Official inspection of valuation information, release of comparable sales data
59-52C Public access to terminals or other data processing equipment
59-53 Tax lists; commitment; warrants; collector of taxes
59-54 Tax lists; form; contents
59-55 Warrants; form; contents
59-56 Lost or destroyed warrants
59-57 Bills for taxes; due date; interest; amounts overdue; date of delivery for payment
59-57A Unpaid taxes not in excess of one hundred dollars; interest
59-57B Repealed, 2016, 218, Sec. 141
59-57C Preliminary tax for real estate and personal property; notice; installment payments; date of delivery of payments
59-57D Affidavit of address
59-58 Discounts on taxes
59-58A Minimum abatement or refund of property tax
59-59 Abatements
59-59A Abatements for purpose of continuing environmental cleanup on sites zoned for commercial or industrial use where there has been a release of oil or hazardous material
59-60 Records of abatements
59-61 Conditions of abatement
59-61A Discovery; failure to comply
59-62 Costs; prepayment
59-63 Notice of decision
59-64 Appeals; county commissioners; appellate tax board
59-65 Appeals; appellate tax board
59-65A Sale or taking real property for taxes; effect upon abatement
59-65B Appeals; inability to pay balance of tax
59-65C Late appeals
59-65D Mistake in payments; appeal; abatement
59-66-to-68A Repealed, 1930, 416, Sec. 2
59-69 Reimbursement; interest
59-70 Certificate of abatement
59-70A Procedure after abatement
59-71 Uncollectible taxes; abatement
59-72 Repealed, 2016, 218, Sec. 153
59-72A Unpaid real estate taxes; abatement
59-73 Repealed, 1955, 344, Sec. 2
59-74 Corporations liable to franchise taxes; abatement of local taxes; notice
59-75 Omitted property; assessments
59-76 Revision of valuation or classification
59-77 Reassessments
59-78 Collection of reassessed taxes
59-78A Real estate divided after assessment; apportionment of tax
59-79-80 Repealed, 1978, 580, Sec. 36
59-81 Appeal from apportionment
59-82 Validity of excessive assessments
59-83 Corporations having capital stock divided into shares; returns by assessors
59-84 Repealed, 1985, 300, Sec. 3
59-85 Repealed, 1945, 271
59-86 Exempted property; returns by assessors
59-87 Responsibility of assessors
59-88 Repealed, 1926, 29
59-89 Compromise assessments; penalties
59-90 Evasion of taxation; penalties
59-91 Fraudulent lists; penalties
59-92 Taverns and boarding houses; refusing information; penalties
59-93 Failure to assess required taxes; penalties
59-94 Violation of Sec. 46; penalty
60-1 Definitions
60-2 Collection; payment over; returns; abatement
60-2A Banks designated to receive tax payments; agreements
60-2B Municipal taxes; collection services; agreements; compensation; reports; accounting
60-2C Assignment or transfer of tax receivables; conditions of sale; limitations
60-3 Tax bills; notices; affidavits of sending
60-3A Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material
60-3B Repealed, 2016, 218, Sec. 158
60-3C City or town scholarship fund; donation; deposits; distribution
60-3D City or town aid to elderly and disabled taxation fund; voluntary check off donations
60-3E Application of partial payments
60-3F Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills
60-4-5 Repealed, 1963, 160, Sec. 26
60-6 Books or electronically prepared records containing tax lists; duty to keep
60-7 Cash books
60-8 Collector's books as municipal property; open to examination
60-9 Repealed, 1976, 451
60-10-11 Repealed, 1923, 128, Sec. 2
60-12 Custody of books, etc.; demand
60-13 Necessity and duty to give bond
60-14 Special collector; bond
60-15 Fees of collector
60-15A Repealed, 1963, 160, Sec. 27
60-15B Tax title collection revolving fund
60-16 Demand for payment of tax prior to sale of land or distraining of goods; statement of amount
60-17 Unpaid taxes; collection
60-18 Repealed, 1932, 54, Sec. 1
60-19 Special warrant for distress or imprisonment without demand, and for acceptance of early payments
60-20 Certificate of abatement
60-21 Error in name of person; collection from intended persons
60-22 Partial payments
60-22A Separate tax bills or notices; partial payments on account; receipts
60-23 Filing certificates; releasing liens, etc.
60-23A Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988
60-23B Certificate of liens; fee schedule
60-24 Levy by distress or seizure and sale; exemptions
60-25 Detention of goods distrained; notice; sale
60-26 Adjournment; notice
60-27 Levy of tax on land by distress of stock and produce
60-28 Accounting for surplus
60-29 Issuance of warrant to collect; hearing; imprisonment
60-30 Certificate of commitment
60-31 Release of imprisoned taxpayers; proceedings
60-32 Liability of collector for taxes, etc., after discharge
60-33 Aiding collector
60-34 Warrants; release after service; rearrest
60-34A Bond; release of delinquent taxpayer from custody
60-35 Actions against delinquent taxpayers
60-36 Collection from decedents' estates
60-37 Lien of taxes on land; duration; sale; title
60-37A Sales, etc., that cannot be legally made; statements by collectors
60-37B Certification of amounts necessary for taking land under Sec. 37
60-38 Mortgagees; notice requiring demand for payment
60-39 Service of tax notice; designating place
60-40 Notice of sale; contents
60-41 Description in case of change of local name
60-42 Notice of sale; posting
60-43 Conduct of sale, etc.
60-44 Adjournment
60-45 Collector's deed; contents; effect
60-46 Defective titles; reimbursement of purchasers; reassessment
60-47 Tax title owners; filing required statements
60-48 Insufficient bids; municipality as purchaser; collector's duties
60-49 Purchase price unpaid; validity of sale
60-50 Municipalities as purchasers; deeds; tax title accounts; foreclosures
60-50A Municipalities; land held under tax sales; protecting interests
60-50B Municipalities; foreclosure proceedings; appropriations
60-51 Several parcels of small value; sale together
60-52 Management and sale of land acquired for taxes
60-53 Taking for taxes; notice
60-54 Instrument of taking; form; contents; effect
60-55 Fees for taking
60-56 Taking in name of one of several owners; extent of taking
60-57 Affidavit of collector, etc.; evidence
60-57A Payment by check or electronic funds transfer not duly paid; penalty
60-58 Payments by mortgagee; addition to debt
60-59 Payments by mortgagors or mortgagees
60-60 Payments by other than fee owners
60-61 Taxes subsequent to sale or taking
60-61A Lands subject to tax titles held by municipalities; taking for nonpayment of taxes
60-62 Land taken or sold for taxes; redemption
60-62A Municipalities; payment agreements
60-63 Payments to treasurer instead of purchaser; certificate of release
60-64 Absolute title after foreclosure; right to receive excess equity
60-64A Sale or retention of property following judgment foreclosing right of redemption; judgment holder's election; claims for excess equity; determination of disputes
60-65 Rights of redemption; petition for foreclosure; legal fees
60-66 Title examinations; notice
60-67 Default
60-68 Answer; offer of redemption; hearing
60-69 Decree barring redemption; vacating decree; petition
60-69A Vacating, reversing or modifying decree of foreclosure
60-70 Validity of title; questioning; decree of court
60-71 Jury trials; waiver; framing issues
60-72 Questions of law reported
60-73 Costs and fees; deposit by petitioner
60-74 Repealed, 1973, 515, Sec. 1
60-75 Practice and procedure
60-76 Jurisdiction of land court; petition for redemption
60-76A Partial redemption; divided lands
60-76B Errors or irregularities in water, sewer use or municipal light rates and charges
60-76C Tax titles held by towns; notice of assignments, redemptions or foreclosures
60-77 Foreclosure by municipalities; tax titles; covenants calling for money payments by owners
60-77A Sale by municipalities; land acquired through foreclosure; recording deeds
60-77B Management, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice
60-77C Deeds accepted by municipalities in lieu of foreclosure; taxes
60-78 Repealed, 1936, 194
60-79 Sale without foreclosure; inquiries
60-80 Lack of or inadequate bids; sales without foreclosure
60-80A Title to land conveyed under Sec. 79 or Sec. 80; questioning barred
60-80B Title acquired under Sec. 79 or Sec. 80; petition to establish; procedure
60-80C Title to land conveyed under Sec. 79 or Sec. 80; curing defects
60-81 Repealed, 1925, 241, Sec. 8
60-81A Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption
60-81B Purchase of land or taking of land for nonpayment of taxes under Sec. 43 or Sec. 53; redemption amount exceeds assessed value; foreclosure of rights of redemptions
60-82 Notice to holder of invalid tax title; release of interest
60-83 Failure to release interest; recording affidavit of notice by collector
60-84 Reassessment or collection of taxes where title invalid; disclaimer by municipality of title
60-84A Certificates of invalidity; refunds to tax holders
60-85 Taxes paid by co-tenants; lien on co-tenants' interest
60-86 Enforcement of lien of co-tenant
60-87 Directions to collectors; ordinances or by-laws
60-88 Tax lists and warrants; posting by sheriff or deputies
60-89 Fees of sheriff for collecting taxes
60-90 Treasurer as collector; warrants
60-91 Foreign corporation; non-resident; failure to pay taxes; restraint on business
60-92 Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds
60-93 Money due taxpayer from municipalities; withholding for delinquent taxes
60-94 Accounts and receipts of collectors; exhibiting on request of municipal officers
60-95 Credits and payments to collectors
60-96 Removal of collectors
60-97 Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists
60-98 Back taxes; actions to recover
60-99 Collectors; failure to exhibit accounts or receipts
60-100 Collectors; failure to turn over accounts
60-101 Violations of Sec. 12
60-102 Collectors; violations of Sec. 2 or Sec. 8
60-103 Failure to aid collector
60-104 Exorbitant redemption charges
60-105 Forms
60-106 Repealed, 1985, 598, Sec. 2
60A-1 Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of motor vehicle
60A-1A Repealed, 1955, 587, Sec. 2
60A-2 Collection of tax; abatement
60A-2A Nonpayment of taxes; collection; nonrenewal of driver's license and vehicle registration
60A-3 Remedies of collectors
60A-4 Laws respecting registration of motor vehicles; effect of this chapter
60A-5 Repealed, 1953, 654, Sec. 40
60A-6 Where excise laid and collected
60A-7 Uncollectible tax; abatement
60A-8 Unpaid tax; abatement
60A-9 Deferral of excise due by Massachusetts National Guard members and reservists on active duty and dependents
60B-1 Definitions
60B-2 Excise taxes
60B-3 Exemptions
60B-4 Collector of taxes; penalties
60B-5 Collection provisions
60B-6 Ship and vessel information
61-1 Definitions
61-2 Classification of forest lands by assessors; application
61-2A Tax rate for certified forest land
61-3 Valuation of forest production land; assessment of property taxes; grievance procedure
61-4 Valuation of buildings and dwellings located on forest production land
61-5 Special and betterment assessments
61-6 Conveyance tax on forest production land sold for other use; rate; exceptions
61-7 Disqualification of land from classification; roll-back taxes; calculation; interest
61-8 Conversion of land to residential, industrial or commercial use; notice to city or town; first refusal option
61A-1 Land in agricultural use defined
61A-2 Land in horticultural use defined
61A-2A Land used to site renewable energy generating source
61A-3 Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard
61A-4 Valuation of land in agricultural, etc. use; contiguous land; tax rate
61A-4A Tax rate for land actively devoted to agricultural or horticultural use
61A-5 Contiguous land under one ownership within more than one city or town
61A-6 Annual determination of eligibility for valuation; application; form; certification
61A-7 Additional assessment; change in use in pre-tax year between October 1 and June 30
61A-8 Timely filing of application in towns or cities with programs of revaluation; abatement
61A-9 Allowance or disallowance of application for valuation; notice; liens
61A-10 Factors to be considered in valuing land
61A-11 Farmland valuation advisory commission; expenditures
61A-12 Sale of land or change of use; liability for conveyance tax; exemptions
61A-13 Change of use; liability for roll-back taxes
61A-14 Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option
61A-15 Taxation of buildings and land occupied by dwelling
61A-16 Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use
61A-17 Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder
61A-18 Special or betterment assessments; payment; interest
61A-19 Roll-back taxes; procedures for assessment; appeal to appellate tax board
61A-19A Sale of land; certification of taxes paid or payable
61A-20 Valuation and assessment for purposes other than provisions of this chapter; equalization
61A-21 Factual details on tax list
61A-22 Rules and regulations; forms and procedures
61A-23 Use of valuation, etc. procedures to evade taxes; penalties
61A-24 Severability
61B-1 Recreational land and uses
61B-2 Value of recreational land; rate of tax
61B-2A Tax rate for recreational land
61B-3 Eligibility for classification as recreational
61B-4 Changes in use; valuation; additional assessments
61B-5 Revaluation programs; time for application for recreational classification
61B-6 Allowance or disallowance of applications; time; records; liens
61B-7 Land sold for other uses; conveyance tax; nonexempt transfers
61B-8 Disqualification of land; roll-back taxes
61B-9 Notice of intent to sell for or convert to other use; option of first refusal; assignment of option
61B-10 Buildings on recreational land; land occupied by dwellings or used for family living; taxation
61B-11 Continuance of classification
61B-12 Separation of land for non-recreational use
61B-13 Special or betterment assessments
61B-14 Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals
61B-15 Certificate of amount of conveyance or roll-back tax
61B-16 Equalized valuation based on recreational use
61B-17 Tax list of board of assessors; information required
61B-18 Rules and regulations; forms and procedures
62-1 Definitions
62-2 Gross income, adjusted gross income and taxable income defined; classes
62-3 Taxable income: adjusted gross income less deductions and exemptions
62-4 Rates of tax for residents, non-residents and corporate trusts
62-5 Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
62-5A Taxation of income earned by non-residents; regulations; certain military personnel
62-5B Repealed, 1973, 723, Sec. 2
62-5C Taxation of unincorporated homeowners' association
62-6 Credits
62-6A-6B Repealed, 1971, 555, Sec. 5
62-6C Massachusetts State Election Campaign Fund; voluntary contributions
62-6D Natural Heritage and Endangered Species Fund; contributions
62-6E Organ Transplant Fund; voluntary contributions
62-6F Gross income; determination of capital gains; basis of property
62-6G Massachusetts State Public Health HIV and Hepatitis fund; voluntary contributions; use of contributions
62-6H Massachusetts United States Olympic Fund; voluntary contributions
62-6I Low-income housing tax credit
62-6J Massachusetts historic rehabilitation tax credit
62-6K Refunds and contributions credited to Massachusetts Military Family Relief Fund
62-6L Application and refund of certain credits under Sec. 6; substantiation of claims; regulations
62-6M Contribution of refund to Homeless Animal Prevention and Care Fund; annual report
62-6N Repealed, 2012, 224, Sec. 41A
62-6O Massachusetts homeownership tax credit; application; amount awarded; completion of qualified homeownership development project; sponsor; transfer, sale or assignment of tax credit; duties of director; adoption and promulgation of rules and regulations
62-7 Repealed, 1979, 409, Sec. 4
62-7A-7B Repealed, 1971, 555, Sec. 5
62-8 Repealed, 2008, 173, Sec. 19
62-9 Estates of deceased persons
62-10 Income from trust estates; deductions
62-10A Qualified funeral trusts
62-11 Income received from nonresident trustee
62-11A Income from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding
62-11B Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
62-12-12A Repealed, 2004, 262, Sec. 16
62-13 Application of sections to all fiduciaries
62-14 Applicability to corporate trustees
62-15 Duties of corporate trustees
62-16 Agreement as to total tax due from trustees
62-17 Partners subject to tax; distributive shares; partners' separate returns; determination of income; common trust funds
62-17A Taxation of shareholders of S corporations
62-18 Repealed, 1976, 415, Sec. 100
62-19 Repealed, 2008, 173, Sec. 22
62-20-21 Repealed, 1966, 698, Sec. 18
62-21A Repealed, 1938, 489, Sec. 8
62-22-to-24 Repealed, 1976, 415, Sec. 100
62-25 Individuals, fiduciaries and estates subject to tax
62-25A Repealed, 1971, 555, Sec. 14
62-26 Repealed, 1976, 415, Sec. 100
62-27 Repealed, 1956, 128
62-28-to-33 Repealed, 1976, 415, Sec. 100
62-34 Repealed, 1947, 483, Sec. 2
62-35-to-37B Repealed, 1976, 415, Sec. 100
62-38 Repealed, 1953, 654, Sec. 45
62-39 Repealed, 1976, 415, Sec. 100
62-40 Repealed, 1961, 251
62-41 Repealed, 1976, 415, Sec. 100
62-42 Liability of fiduciaries
62-43-to-46 Repealed, 1976, 415, Sec. 100
62-47 Repealed, 1930, 416, Sec. 2
62-48 Repealed, 1976, 415, Sec. 100
62-49-to-53 Repealed, 1931, 426, Sec. 184
62-54 Severability
62-55-to-60 Repealed, 1976, 415, Sec. 100
62-61 Repealed, 1971, 555, Sec. 17
62-61-2 Repealed, 2021, 68, Sec. 2
62-62 Methods of accounting; fiscal years
62-63 Installment transactions
62-64 Optional tax table
62B-1 Definitions
62B-2 Duty of employer; manner of computation; duty of commissioner
62B-3 Wages; clarification
62B-4 Withholding exemption certificates; duty of employee to furnish; forms
62B-5 Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability
62B-6 Failure of employer to withhold, or to pay over taxes withheld; assessment
62B-7 Failure to withhold or pay over taxes; effect; penalty
62B-8 Repealed, 1976, 415, Sec. 101
62B-9 Credit against taxes
62B-10 Employer's liability
62B-11 Repealed, 1983, 233, Sec. 29
62B-11A Penalties
62B-12 Effect of payment
62B-12A Repealed, 1986, 488, Sec. 40
62B-13 Amount of estimated tax
62B-14 Underpayment of estimated tax; installments
62B-15 Credit on estimated tax payments
62B-16-to-18 Repealed, 1985, 593, Sec. 11
62B-19-to-21 Repealed, 1976, 415, Sec. 101
62C-1 Definitions
62C-2 Application of chapter
62C-3 Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts
62C-3A Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
62C-4 Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement
62C-5 Returns; filing; declaration covering perjury; improper filings
62C-5A Non-custodial parents; indication of status on income tax return
62C-6 Persons required to make returns; fiduciaries; time for making
62C-7 Partnerships required to file returns
62C-8 Annual reports by entities doing business in the state; trustee and fiduciary reports
62C-8A Show promoters; reports; records
62C-8B Employment-sponsored health plans; annual statements for covered individuals; penalties
62C-9 Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs
62C-10 Withholding tax returns; payment
62C-11 Corporate returns
62C-11A Filing by means of combined report; principal reporting corporation treated as agent for all participating corporations with respect to required notices and actions
62C-12 Banks, insurance companies and certain other corporations; additional returns; contents
62C-12A Repealed, 1992, 402, Sec. 2
62C-13 Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12
62C-14 Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
62C-15 Signing of returns required by Secs. 11 to 14
62C-16 Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138
62C-16A Repealed, 1982, 352, Sec. 3
62C-16B Payment of taxes; penalty for underpayment; issuance of regulations
62C-17 Return by executor
62C-18 Beano, raffle, or bazaar; organizations required to file returns
62C-19 Extension of time for filing return
62C-20 Inspection of returns, books, accounts and other records in possession of commissioner
62C-21 Disclosure of tax information
62C-21A Repealed, 1992, 402, Sec. 4
62C-21B Unauthorized willful inspection of information contained in return or document filed with the commission; penalties
62C-22 Inspection or use of returns or other information by governmental agencies
62C-23 Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner
62C-24 Verification of returns; inspection of stampers
62C-24A Income reporting by member or indirect owner of pass-through entity; unified audit procedure; statute of limitations for tax assessment; opting out of unified audit procedure
62C-25 Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64M and 138; inspection
62C-26 Assessment of taxes
62C-27 Extension of time for assessment
62C-28 Failure to file or filing of incorrect return; determination and assessment of tax
62C-29 Collection of tax jeopardized by delay; immediate assessment
62C-30 Federal income tax changes; assessment; abatement; penalty
62C-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
62C-30B Partnership-level audit
62C-31 Notice of assessment in excess of amount on return
62C-31A Notice of unpaid corporate or partnership assessment; liability of individuals; abatement
62C-32 Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes
62C-32A Outstanding obligations on installment transactions; method for determining interest
62C-33 Late returns; penalty; abatement
62C-33A United States postmark; alternative private delivery service; date of payment; application of section
62C-34 Penalty for failure to file returns; payment
62C-35 Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer
62C-35A Penalty for underpayment of tax required to be shown on return
62C-35B Good faith defense for underpayment penalty; list of abusive transactions or tax strategies
62C-35C Understatement of liability with respect to any return or claim for abatement or refund; penalty
62C-35D Inconsistent position in reporting of income; disclosure
62C-35E False or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty
62C-35F Penalties for sale or offers for sale of an automated sales suppression device or phantom-ware
62C-36 Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued
62C-36A Correction of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner
62C-36B Erroneous written advice from department of revenue; waiver of penalty
62C-37 Application for abatement; hearing; notice of decision
62C-37A Settlement of tax liability
62C-37B Installment payment agreements; modification or termination
62C-37C Acceptance of amount less than proposed or assessed tax liability in full and final settlement
62C-38 Prerequisites for abatement
62C-39 Appeal from refusal for abatement
62C-40 Refund of overpaid taxes; interest
62C-41 Remedies; restrictions
62C-42 Abatement of taxes by appellate tax board
62C-43 Unpaid taxes not warranting collection; abatement
62C-44 Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner
62C-45 Designation of banks as depository for receiving taxes
62C-45A Quarterly returns; regulations; underpayment
62C-45B Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent
62C-46 Powers and remedies of commissioner for collection of taxes; warrant for collection; fees
62C-47 Action of contract for unpaid taxes
62C-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 taxes; appeal and hearing
62C-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 hearing
62C-48 Liability of lessee for tax due from lessor
62C-49 Information for collection of taxes; injunction
62C-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 another state; misrepresentation on documents for purpose of evading payment of tax; appeal and hearing
62C-50 Liens upon property for nonpayment of taxes
62C-51 Sale or transfer of corporate assets; procedure
62C-52 Waiver of lien; certificate showing good standing; fees
62C-53 Levy upon property for payment of tax
62C-54 Surrender of property or discharge of obligation; exceptions; personal liability; penalty
62C-55 Books or records relating to property subject to levy
62C-55A Exempt property
62C-56 Seizure of property; notice; sale
62C-57 Disposition of hard to keep property; notice to owner; public sale
62C-58 Redemption of property
62C-59 Certificates of sale; execution of deeds
62C-60 Effect of certificates of sale and deeds
62C-61 Record of sales and redemptions of real property
62C-62 Expenses of levy and sale
62C-63 Disposition of money realized under Secs. 53 through 64
62C-64 Release of levy; return of wrongfully levied property
62C-65 Time for collection of taxes; bankruptcy cases
62C-66 Bonds of licensees and registrants subject to chapters 64A to 64C, 64E to 64J or 64M
62C-67 Licenses and registration certificates of taxpayers under chapters 64A, 64C, 64E to 64J or 64M
62C-67A Shows; registration certificates
62C-67B Reciprocal agreements with other states for payment of sales and use taxes
62C-67C Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates
62C-67D Biotechnology or medical device manufacturing companies; jobs incentive payment
62C-68 Suspension or revocation of license or registration; appeal; reissuance of registration
62C-69 Destruction of certain copies, returns, statements or documents
62C-70 Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc.
62C-71 Notice under this chapter
62C-72 Person defined
62C-73 Tax evasion, failure to collect or pay tax, keep records or supply information; penalties
62C-74 Disclosure of information by tax preparer
62C-75 False statements by taxpayers subject to Secs. 11 and 30; liability; penalty
62C-76 Failure to possess license or registration as required by Secs. 67 and 67A; penalty
62C-77 Failure to file return, list or report, or information required by Sec. 8; penalty
62C-78 Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112
62C-79 Time; filing returns; payments
62C-80 In-person interviews with taxpayers; explanations
62C-81 Armed forces personnel; extended deadline
62C-82 Aggregate statistical report of taxes collected; contents
62C-83 Report to state secretary; corporations required to report; contents
62C-84 Understatement of tax on joint return; liability for deficiencies; relief for portion not attributable to spouse; conditions
62C-85 Electronic funds transfers
62C-86 Convention center financing surcharges; administration; collection
62C-87 Presidentially declared disaster; terroristic or military action; tax liability
62C-89 Annual reports on tax credit programs; contents
62D-1 Definitions
62D-2 Minimum amount for set-off and collection
62D-3 Assistance in collection rendered by department; distribution
62D-4 Notice and furnishing of information to department by claimant agency; notice to debtor
62D-5 Transfer of funds owed to claimant agency; deposit in escrow account; notice to taxpayer
62D-6 Hearing on disputed claims
62D-7 Right of appeal; finalization of set-off
62D-8 Removal and forwarding of amount from escrow upon final determination; crediting of obligation; notice
62D-9 Notice to debtor of finalization of set-off; disbursement of outstanding balance due
62D-10 Disclosure of information; use
62D-10A Wage information sharing; reciprocal agreements with other states
62D-11 Rules and regulations
62D-12 Additional remedies
62D-13 Priority of set-off
62D-14 Deposit of reimbursements
62D-15 Offset agreement with Secretary of the Treasury
62D-16 Reciprocal state offset agreements
62E-1 Definitions
62E-2 Report of wages paid; hiring reports
62E-2A Application of new hire reporting requirements
62E-3 Financial institution match system; operation of reporting systems; inter-agency agreements
62E-4 Report of recipients' deposits and withdrawals in savings institutions
62E-5 Identification of recipients receiving benefits exceeding threshold requirements; termination of benefits
62E-6 Fraudulent actions by benefit recipients; bureau of special investigations
62E-6A Access to records and accounts
62E-6B Fraud; notification of other state agencies
62E-7 Wage verification system; remote terminal units
62E-7A Utilization of reporting systems by commissioner
62E-8 Unauthorized disclosure of information; fine; administrative discipline
62E-9 Failure of employer, payor of income or other person to submit reports; false reports; penalties
62E-10 Repealed, 2009, 4, Sec. 67
62E-11 Reporting system information sharing program
62E-12 Release of reporting system information to federal and out-of-state agencies and to departments within the commonwealth
62E-13 Repealed, 2009, 4, Sec. 76
62E-14 Disclosure to depositors that information has been provided to commissioner; penalty
62F-1 Preamble
62F-2 Definitions
62F-3 Limitation on growth of allowable state tax revenues
62F-4 Adjustments to allowable state tax revenues
62F-5 State auditor; oversight; monthly reports
62F-6 Effect of net state tax revenues in excess of allowable state tax revenues; tax credit
62F-6A Repealed, 2012, 165, Sec. 118
62F-7 Taxpayer suits
62F-8 Severability
63-1 Definitions
63-2 Financial institutions; excise rate
63-2A Financial institutions; determination of net income
63-2B S corporations; excise rate; determining factors of amount
63-3-4 Repealed, 1976, 415, Sec. 102
63-5-6 Repealed, 1934, 323, Sec. 1
63-7 Effect of assessment on other levies
63-8-to-10B Repealed, 1925, 343, Sec. 1
63-11 Repealed, 1984, 485, Sec. 3
63-12 Repealed, 1966, 14, Sec. 12
63-13 Repealed, 1976, 415, Sec. 102
63-14 Repealed, 1931, 426, Sec. 6
63-15 Repealed, 1984, 485, Sec. 4
63-16 Repealed, 1984, 485, Sec. 5
63-17 Repealed, 1984, 485, Sec. 6
63-18 Repealed, 1990, 499, Sec. 11
63-18A Repealed, 1976, 415, Sec. 102
63-19 Repealed, 1966, 14, Sec. 15
63-20 Premiums subject to taxation; rate
63-21 Additional tax on foreign companies
63-22 Domestic companies other than life; premiums subject to taxation; rate
63-22A Domestic companies; annual total gross investment income earned tax
63-22B Investment privilege excise; net investment income
63-22C Credit against investment privilege excise
63-22D Gains, determination for investment privilege excise purposes; definitions
63-23 Foreign companies; premiums subject to taxation; rate
63-24 Deductions
63-24A Retaliatory taxes; applicability and reciprocal exemption; definition
63-25 Repealed, 1976, 415, Sec. 102
63-26 Examination of records
63-27 Repealed, 1976, 415, Sec. 102
63-28 Payment; time; basis for liability
63-29 Liability for taxes
63-29A Fire and marine companies; tax on underwriting profit; computation
63-29B Taxation of reciprocal or inter-insurance exchange agents
63-29C Life insurance companies; credits against taxes imposed by Secs. 20 and 22
63-29D Property and casualty insurance companies; taxes on premiums; credits against taxes imposed by Secs. 22 and 23
63-29E Definitions; property and casualty insurance companies; retaliatory taxes; credits against taxes imposed by Sec. 22
63-30 Definitions; value of tangible property; net worth
63-30A Repealed, 1966, 698, Sec. 52
63-31 Repealed, 1962, 756, Sec. 4
63-31A Investment credit for certain corporations; limitations
63-31B Repealed, 2008, 173, Sec. 44
63-31C Credit for certain corporations; increase in number of full-time employees
63-31D Definitions applicable to Secs. 31D to 31F
63-31E Credit for company shuttle van purchase or lease expenses
63-31F Vanpool vehicle registration; fee
63-31H Definitions; state low-income housing tax credit; eligibility; allocation; recapture
63-31I Transactions with related members; adding back of certain deductions
63-31J Deductible interest; interest paid to related member; taxpayer's burden to show disallowance of deduction unreasonable
63-31K Deductible interest; adjustments; applicability
63-31L Repealed, 2021, 68, Sec. 4
63-31M Life sciences tax credit
63-31N Determination of gross income; adjustment to federal gross income
63-32 Repealed, 2008, 173, Sec. 47
63-32A Repealed, 1960, 548, Sec. 5
63-32B Combined reporting; corporations subject to combination; apportionment of income; joint and several liability; regulations; affiliated group election
63-32C Maximum amount of credits; carryover
63-32D S corporations; net income measure
63-32E Application and refund of credits earned under Sec. 38X; substantiation of claims; regulations
63-33 Repealed, 2008, 173, Sec. 55
63-34 Repealed, 1960, 548, Sec. 6
63-34A Repealed, 1924, 26, Sec. 1
63-35-36 Repealed, 1976, 415, Sec. 102
63-37 Repealed, 1966, 698, Sec. 57
63-38 Determination of net income derived from business carried on within commonwealth
63-38A Taxable net income
63-38AA Credit against taxes imposed for qualified donation of certified land to public or private conservation agency
63-38B Financial institutions and business corporations engaged exclusively in buying, selling, dealing in or holding securities; excise rate
63-38BB Credit against taxes imposed for a certified housing development project
63-38C Repealed, 2008, 173, Sec. 66
63-38CC Life Sciences refundable jobs credit
63-38D Deduction of expenditures for industrial waste treatment or air pollution control facilities
63-38DD Credit against excise tax imposed under Secs. 2(b), 2B(b) or 39(b)
63-38E Eligible business facility; excise credit
63-38EE Community investment tax credit
63-38F Deduction from net income for compensation paid to individuals employed by eligible business facility domiciled in present or former eligible section of substantial poverty
63-38FF Repealed, 2012, 224, Sec. 56A
63-38G Reporting wholly-owned DISC income
63-38GG Hiring of qualified veterans; excise tax credit
63-38H Alternative energy sources; deduction
63-38HH Credit for wages paid to qualified apprentice
63-38I Wages deemed compensation paid in commonwealth; deduction; election
63-38II Cranberry production
63-38J Qualified research contribution deduction
63-38JJ Tax credits for qualified employees with disabilities
63-38K Repealed, 1985, 188, Sec. 10A
63-38KK Tax credits for qualified employers hiring members of the national guard
63-38L Natural Heritage and Endangered Species Fund; contributions
63-38LL Offshore wind tax incentive program; refundable jobs credit
63-38M Credit against amount of excise due; research expenses
63-38MM Refundable credit for capital investment in an offshore wind facility; amount; eligibility; limitations; administration
63-38N Economic development incentive program; tax credit for certified projects
63-38NN Nonrefundable credits for trainings; eligibility; credit amount
63-38O Economic target areas; tax deduction for renovation of abandoned buildings
63-38OO Credit against the tax liability; transfer of credit; carry forward of credit; disallowance of credit by commissioner; adoption of regulations
63-38P Repealed, 2021, 68, Sec. 5
63-38PP Massachusetts homeownership tax credit; amount allowed; eligibility certificate; affordability period; transfer, sale or assignment of tax credit; fees; adoption and promulgation of rules and regulations
63-38Q Environmental response actions; credit
63-38QQ Credit for taxpayers with an eligible theater production certificate; use; assignment, transfer or conveyance
63-38R Massachusetts historic rehabilitation tax credit
63-38RR Refundable credit under climatetech tax incentive program; eligibility; use and refunds
63-38S Automatic sprinkler system; depreciation deduction
63-38SS Amount of credit for research and development costs under climatetech tax incentive program
63-38T Repealed, 2008, 173, Secs. 82 and 83
63-38TT Refundable jobs credit under climatetech tax incentive program
63-38U Credit for cost of qualifying property; life sciences
63-38UU Credit for wages paid to net-new qualified interns
63-38V Deductions for qualifying clinical testing expenses; certified life sciences company
63-38W Credit for qualified research expenses; life sciences
63-38X Credit against taxes imposed on persons filming motion picture for employment of persons within commonwealth in connection with filming or production
63-38Y Unrelated business taxable income for certain exempt corporations
63-38Z Dairy farm tax credit program
63-39 Tax rate
63-39A Tax on business subsidiary corporation
63-39B Repealed, 1924, 26, Sec. 1
63-39C Repealed, 1960, 548, Sec. 8
63-40 Repealed, 1976, 415, Sec. 102
63-41 Repealed, 1966, 698, Sec. 63
63-42 Alternative method of determining net income
63-42A Taxable net income
63-42B Manufacturing and research and development corporations
63-42C Repealed, 1966, 698, Sec. 66
63-43 Repealed, 1945, 735, Sec. 3
63-44-to-46 Repealed, 1976, 415, Sec. 102
63-47 Repealed, 1953, 654, Sec. 60
63-48-to-51 Repealed, 1976, 415, Sec. 102
63-52 Unconstitutionality of excise tax law; effect; revival of former act
63-52A Repealed, 2013, 46, Sec. 39
63-53 Repealed, 1976, 415, Sec. 102
63-54 Repealed, 1951, 641, Sec. 2
63-55 Valuation
63-56 Repealed, 1925, 343, Sec. 4
63-56A Repealed, 1966, 698, Sec. 69
63-57 Repealed, 1928, 13, Sec. 2
63-58 Tax rate
63-58A Repealed, 1925, 343, Sec. 6
63-59 Assessment of additional taxes
63-60 Repealed, 1976, 415, Sec. 102
63-61-to-66 Repealed, 1928, 138
63-67 Assessment; rate; return; deductions
63-68 Effect on other taxes
63-68A Conflict between local and state valuations; remedy
63-68B Repealed, 1976, 415, Sec. 102
63-68C Exemption from excise under Sec. 39 for certain business corporations
63-69 Inspection of records; examination of officers
63-70-to-76A Repealed, 1976, 415, Sec. 102
63-77-78 Repealed, 1930, 416, Sec. 2
63-79 Penalty for failure to make return for corporate franchise tax
63-80 Collection of penalties
63-81 Local taxation, defined
63A-1 Definitions
63A-2 Rate
63A-3-4 Repealed, 1976, 415, Sec. 103
63A-5 Repealed, 1973, 708, Sec. 5
63B-1 Definitions
63B-2 Payment of estimated tax by corporations
63B-3 Interest on underpayment of estimated taxes; installment payments
63B-4 Time for payment of first installment
63B-4A Amount and time of installment payments
63B-4B First year corporations with less than ten employees; installment payments
63B-5 Credit against taxes
63B-6 Repealed, 1990, 121, Sec. 33
63B-7 Taxable years of less than twelve months
63B-8 Repealed, 1990, 121, Sec. 34
63B-9 Liability of officers, directors or employees for failure to pay installments of estimated taxes
63B-10 Addition of tax or penalty; assessment and collection
63B-11 Repealed, 1976, 415, Sec. 104
63D-1 Definitions
63D-2 Refundable credit for eligible pass-through entity
63D-3 Application of chapter 63D
63D-4 Timing of payment of excise tax
63D-5 Collection and administration of excise tax
63D-6 Elections
63D-7 Regulation and guidance
64A-1 Definitions
64A-1A Reduction of tax per gallon on fuel containing eligible cellulosic biofuel; determination of amount of reduction
64A-2 Licenses
64A-3 Record of sales
64A-3A Determination of average price of fuel and tax per gallon; notice
64A-4 Monthly returns and payment of excise; tax rate
64A-4A-to-4E Repealed, 1956, 619, Sec. 5
64A-5-6 Repealed, 1976, 415, Sec. 106
64A-7 Reimbursement for non-highway users of gasoline
64A-7A Reimbursement to farm users of gasoline
64A-8 Application of chapter to interstate and foreign commerce
64A-8A Regulation of tax free sales
64A-9 Purchaser to bear tax; sales separate from tax; penalty
64A-10 Repealed, 1976, 415, Sec. 106
64A-11 General penalties
64A-12 Sales exempted by federal law; restraining collection of excise
64A-13 Disposition of moneys received
64C-1 Definitions
64C-2 Vendors' licenses; display
64C-2A Definitions applicable to Secs. 2A to 2F
64C-2B Test method and performance standard for cigarettes offered for sale or sold to persons located in commonwealth
64C-2C Certification to be submitted by manufacturer; fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund
64C-2D Marking to indicate compliance with testing and performance standard requirements
64C-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 manufacturers
64C-2F Fire Prevention and Public Safety Fund
64C-3-4 Repealed, 1976, 415, Sec. 107
64C-5 Records and statements required of vendors and purchasers
64C-5A Collection of excises imposed on residents purchasing cigarettes and tobacco products in interstate commerce; statements of sellers and shipping invoices
64C-6 Payment of excise; reports and examination of records of carriers, warehousemen, etc.; amount credited to Commonwealth Care Trust Fund
64C-7 Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115
64C-7A Additional cigarette excise tax; credit to Children's and Seniors' Health Care Assistance Fund; exemption
64C-7B Cigars and smoking tobacco; payment and rate of excise tax; liability of distributors, retailers and residents; nonresident cigar distributors; licenses; violations and penalties
64C-7C Additional payment of excise; credit to Health Protection Fund
64C-7D Personal and individual liability to commonwealth upon failure to pay amount due under this chapter
64C-7E Electronic nicotine delivery systems; definitions; excise taxes; liability for collection and payment; payment amount; delivery and transfer; penalties
64C-8 Prosecution for illegal possession, etc.
64C-9 Repealed, 1976, 415, Sec. 107
64C-10 Regulation of vending machines; penalties for particular offenses; sales to children
64C-11 Records and reports of purchases and sales; investigation, examination and search
64C-12 Selling price; ''loss-leaders'' prohibited
64C-13 Definitions of cost and sale terms
64C-14 Unfair competition; penalty
64C-15 Application of act to unusual sales
64C-16 Fair competition; prices
64C-17 Illegal contracts
64C-18 Fictitious prices; discounts
64C-19 Invoice cost of goods purchased at forced sales
64C-20 Cost survey as evidence
64C-21 Liability of agents aiding violations
64C-22-to-25 Repealed, 1976, 415, Sec. 107
64C-26 Police power
64C-27 Severability clause
64C-28 Disposition of sums received
64C-29 Payment of tax through use of adhesive stamps
64C-30 Stamper; purchase and use of stamps; appointment; compensation; payment for stamps
64C-31 Redemption of unused or mutilated stamps, etc.
64C-32 Repealed, 1976, 415, Sec. 107
64C-33 Unstamped cigarettes or stamps; prohibition of sale, etc.; examination and replacement of unstamped or improperly stamped packages
64C-33A Packages containing fewer than 20 cigarettes; stamps; penalties
64C-34 Possession, sale, etc., of unstamped cigarettes; penalty; prima facie evidence; presumptions
64C-35 Possession or transportation of unstamped cigarettes; penalty; arrest, search and seizure; forfeitures
64C-36 Possession or transportation of unstamped cigarettes; necessity of invoices or delivery tickets; prima facie evidence
64C-37 Forgery, alteration, etc., of excise stamps; unauthorized use of metering machine; penalties; forfeitures
64C-38 Unauthorized use of excise stamps; penalty
64C-38A Seizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid
64C-39 Application of Secs. 29 to 39
64C-40 Multi-agency illegal tobacco task force; powers and duties; meetings; annual report
64D-1 Rate of taxation; instrument excepted
64D-2 Person subject to tax; method of denoting payment; ''person'' defined
64D-3 Use of stamps for payment of tax; metering machines, etc.
64D-3A Funds at registries of deeds for purchase of excise stamps for sale, etc.
64D-3B Reimbursement by state of counties for bond premiums
64D-4 Erroneously affixed stamps; abatement
64D-5 Repealed, 1976, 415, Sec. 108
64D-6 Powers and duties of commissioner; penalty for interference, false entries, etc.
64D-6A Failure to affix stamps; penalty
64D-6B Refusal to register; lack of required stamps
64D-7 Penalty for false affixation of stamps
64D-8 Penalty for illegal removal of stamp
64D-9 Penalty for fraudulent use of stamp
64D-10 Disposition of tax receipts
64D-11 Deeds Excise Fund
64D-11A Barnstable County Deeds Excise Fund
64D-12 Disbursement of funds
64D-13 Repealed, 2009, 61, Sec. 2
64E-1 Definitions
64E-2 Licenses; prohibited acts; penalty; lists of licensees
64E-3 Records and written statements
64E-4 Payments; tax rate
64E-5 Reimbursement of excise paid; procedure, etc.
64E-6-to-8 Repealed, 1976, 415, Sec. 109
64E-9 Foreign and interstate commerce
64E-10 Purchaser required to bear tax burden; penalty
64E-11 Penalty for violations
64E-12 Actions to restrain collection on sales exempted under federal law
64E-13 Disposition of funds received
64E-14 Change of status of licensee; notice
64E-15 Penalties for sale or acquisition of unlicensed fuels
64E-16 Repealed, 1976, 415, Sec. 109
64F-1 Definitions
64F-2 Motor carrier licenses
64F-3 Persons subject to tax; rate of tax; exceptions
64F-4 Tax credit for fuels used in other states; conditions
64F-5 Reciprocity with other states
64F-5A International Fuel Tax Agreement
64F-6 Payments; tax rate
64F-7-to-9 Repealed, 1976, 415, Sec. 110
64F-10 Interstate and foreign commerce
64F-11 Repealed, 1976, 415, Sec. 110
64F-12 Penalty for violations
64F-13 Actions to restrain collection of levies exempted by federal law
64F-14 Disposition of funds received
64F-15 Change in status of licensee; notice, etc.
64F-16 Repealed, 1976, 415, Sec. 110
64G-1 Definitions
64G-2 Exempted accommodations
64G-3 Imposition and rate; payment
64G-3A Local excise tax; information concerning amount collected available
64G-3B Reversion of convention center financing fees imposed upon transfers of occupancy of short-term rentals in certain cities
64G-3C Imposition of additional excise on members of Cape Cod and Islands Water Protection Fund
64G-3D Community impact fees
64G-4 Reimbursement for excise by occupant
64G-5 Separate statement and charge of amount of excise
64G-6 Certificate of registration
64G-6A Unlawful practices under section 4 of chapter 151B prohibited
64G-7 Repealed, 1976, 415, Sec. 111
64G-7A Worthless accounts; abatement
64G-7B Personal and individual liability for excises required to be paid by this chapter; misrepresentation of exemption
64G-8-to-10 Repealed, 1976, 415, Sec. 111
64G-11 Repealed, 1977, 363A, Sec. 62
64G-12 Excise tax exemption for U.S. military employees traveling on military orders
64G-13 Collection of rent by intermediary; collection and remittance of excise by intermediary
64G-14 Regulation of operators by cities or towns
64G-15 Prohibition on short-term rentals by homeowner's association agreement, rental agreement, or other restriction, covenant, etc.
64G-16 Short-term rental of units that are subject to rent control provisions
64G-17 Report on the economic activity of short-term rentals rented for occupancy through a hosting platform or intermediary
64G-18 Rules and regulations
64H-1 Definitions
64H-2 Sales tax; services tax; imposition; rate; payment
64H-2A Repealed, 1991, 4, Sec. 7
64H-3 Payment by purchaser; collection by vendor; sales of motor vehicles or trailers
64H-3A Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations.
64H-4 Computation of tax
64H-5 Statement and collection of tax
64H-6 Exemptions
64H-6A Annual sales tax holiday
64H-7 Registration required
64H-8 Presumption of sale at retail; burden of proof; resale and exempt use certificates
64H-9 Classified permits establishing percentage of exempt sales
64H-10-to-13 Repealed, 1976, 415, Sec. 112
64H-14 Repealed, 1969, 546, Sec. 4
64H-15 Repealed, 1976, 415, Sec. 112
64H-16 Liability for failure to pay tax
64H-17-to-22 Repealed, 1976, 415, Sec. 112
64H-23 Repealed, 2010, 131, Sec. 50
64H-24 Repealed, 1976, 415, Sec. 112
64H-25 Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment
64H-25A Motorboats; aircraft; certificate issuance; evidence of tax payment
64H-25B Unregistered boats anchored within commonwealth; reports
64H-26 Trade-in of motor vehicles or trailers; sales tax
64H-27 Repealed, 1990, 121, Sec. 55
64H-27A Trade-in boats and airplanes
64H-28 Repealed, 1976, 415, Sec. 112
64H-29 Service of notices
64H-30 Repealed, 1976, 415, Sec. 112
64H-30A Bond or deposit; non-resident contractors; definition
64H-31 Repealed, 1976, 415, Sec. 112
64H-32 Service of process; nonresident vendors
64H-33 Worthless accounts; reimbursement without interest
64H-34 Remote retailers and marketplace facilitators
64I-1 Definitions
64I-2 Imposition; rate; payment
64I-2A Repealed, 1991, 4, Sec. 13
64I-3 Liability for tax
64I-4 Collection of tax; status of tax; sales of motor vehicles
64I-4A Payment and accounting methods for use tax liability; estimated liability table
64I-5 Computation of tax
64I-6 Statement and collection of tax
64I-7 Exemptions
64I-8 Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates
64I-9 Registration required
64I-10 Repealed, 1976, 415, Sec. 113
64I-11 Classified permits establishing percentage of exempt sales
64I-12-to-16 Repealed, 1976, 415, Sec. 113
64I-17 Liability for failure to pay tax
64I-18-to-23 Repealed, 1976, 415, Sec. 113
64I-24 Advertisement that vendor will assume or absorb tax
64I-25 Repealed, 1976, 415, Sec. 113
64I-26 Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check
64I-26A Motorboats; aircraft; certificate issuance; evidence of tax payment
64I-27 Trade-in of motor vehicles or trailers; use tax
64I-28 Repealed, 1990, 121, Sec. 66
64I-29-to-31 Repealed, 1976, 415, Sec. 113
64I-31A Bond or deposit; non-resident contractors; definition
64I-32 Repealed, 1976, 415, Sec. 113
64I-33 Service of process; nonresident vendors
64I-34 Claims for reimbursement on worthless accounts
64J-1 Definitions
64J-2 Licenses for user-sellers or suppliers; storage facilities; sale or delivery
64J-3 Records; statements with consignment or delivery
64J-4 Payment of tax
64J-5 Reimbursement for consumption except in operation of aircraft
64J-6 Tax borne by purchaser
64J-7 Penalty for violation of chapter
64J-8 Notice of discontinuance as licensee
64J-9 Liability for taxes
64J-10 Application of chapter to foreign or interstate commerce
64J-11 Jurisdiction to restrain collection
64J-12 Disposition of moneys received
64J-13 Acceptance by cities
64J-14 Reserve to provide for extraordinary and unseen expenditures
64L-1 Definitions
64L-2 Local sales tax upon restaurant meals; distribution; effective date upon acceptance by municipality; reports
64L-3 Sourcing meal sales to business location of vendor; vendors with multiple business locations; meal delivery companies and caterers
64L-4 Reimbursement to vendor by purchaser
64L-5 Tax to be stated and charged separately by vendor; sale of alcoholic beverages consumed on premises
64L-6 Liability for failure to pay tax under this chapter
64M-1 Definitions
64M-2 Excise on direct broadcast satellite service; rate; time of payment
64M-3 Reimbursement to direct broadcast satellite service provider by subscriber
64M-4 Registration of service providers
64M-5 Liability for failure to pay taxes under this chapter
64M-6 Out-of-state service providers; state secretary as agent for service of process
64N-1 Definitions
64N-2 State excise imposition; rate; payment
64N-3 Local tax option
64N-4 Exemptions
64N-5 Application of tax revenue
65A-1 Imposition of tax
65A-2 Due date of tax; penalty for delinquent payment; extension of time
65A-3 Credits on transfers of future interests
65A-4 Application of law relating to succession taxes in respect to collection and refunds
65A-5-5A Repealed, 2008, 521, Sec. 1
65A-5B Jurisdiction
65A-6 Effect of change in federal revenue act
65A-7 Repealed, 1937, 420, Sec. 3
65B-1 Definitions
65B-2 Procedure to determine domicile for tax purposes
65B-3 Agreements as to tax
65B-4 Determination of domicile on failure to agree
65B-5 Penalties and interest for non-payment of tax
65B-6 Application of chapter
65B-7 Controlling provisions in case of conflict
65C-1 Definitions
65C-2 Computation of estate tax
65C-2A Transfer of estate and real property; tax
65C-3 Exemption and deductions
65C-3A Qualified terminable interest property
65C-4 Nonresident decedents; tax on certain property located in commonwealth
65C-4A Generation-skipping transfers
65C-5 Valuation; gross estate
65C-6 Executor's liability for tax
65C-7 Discharge of executor's personal liability
65C-8 Records, statements and returns; rules and regulations
65C-9 Repealed, 1976, 415, Sec. 115
65C-10 Extension of due date for payment of tax
65C-11-12 Repealed, 1976, 415, Sec. 115
65C-13 Fraudulent underpayment; penalty
65C-14 Lien for unpaid tax; liability for delinquent tax; release or discharge of lien
65C-15 Assessment of tax on decedent's transferee
65C-16 Executor; fiduciaries; assumption of powers and duties
65C-17-to-20 Repealed, 1976, 415, Sec. 115
65C-21 Death taxes of nonresident decedent; proof of payment; filing
65C-22-23 Repealed, 1976, 415, Sec. 115
65C-24 Documents; issuance; fees
65C-25 Repealed, 1976, 415, Sec. 115
65C-26 Tax evasion; penalties
65C-27 Willful failure to pay tax or provide information; penalties
65C-28 Removal or concealment of goods; penalties