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Massachusetts General Laws (Tax)
1,145 sections.
Chapter 58 — GENERAL PROVISIONS RELATIVE TO TAXATION
- 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- 58-7A-to-7E Repealed, 1979, 797, Sec. 7 Repealed 1979
- 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- 58-8A Repealed, 2014, 62, Sec. 9 Repealed 2014
- 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- 58-11-12 Repealed, 1941, 609, Sec. 1 Repealed 1941
- 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- 58-15A Repealed, 2016, 218, Sec. 108 Repealed 2016
- 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- 58-17A Repealed, 2016, 218, Sec. 109 Repealed 2016
- 58-17B Property taken for flood control; loss of taxes; reimbursement
- 58-17C Forest Products Trust Fund
- 58-18 Repealed, 1969, 546, Sec. 6 Repealed 1969
- 58-18A Repealed, 1990, 268, Sec. 1 Repealed 1990
- 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 Repealed 2011
- 58-18E Repealed, 1990, 121, Sec. 23 Repealed 1990
- 58-18F Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports
- 58-19 Repealed, 1931, 428, Sec. 1 Repealed 1931
- 58-20 Repealed, 1966, 14, Sec. 31 Repealed 1966
- 58-20A Deductions from sums payable to cities and towns
- 58-21-to-23 Repealed, 1934, 323, Sec. 1 Repealed 1934
- 58-24-24A Repealed, 1951, 641, Sec. 2 Repealed 1951
- 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 Repealed 1934
- 58-26A-26B Repealed, 1976, 415, Sec. 99 Repealed 1976
- 58-27 Repealed, 1970, 601, Sec. 1 Repealed 1970
- 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 Repealed 1989
- 58-30 Repealed, 1976, 415, Sec. 99 Repealed 1976
- 58-31 Forms; authority of commissioner
- 58-31A-to-51 Repealed, 1976, 415, Sec. 99 Repealed 1976
Chapter 58A — APPELLATE TAX BOARD
Chapter 59 — ASSESSMENT OF LOCAL TAXES
- 59-1 Repealed, 1963, 160, Sec. 7 Repealed 1963
- 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 Repealed 1978
- 59-3B Real estate acquired by eminent domain; exceptions
- 59-3C Pipe lines
- 59-3D Repealed, 1974, 383, Sec. 2 Repealed 1974
- 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 Repealed 1965
- 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 Repealed 1978
- 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 Repealed 1963
- 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 Repealed 1978
- 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 Repealed 1925
- 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 Repealed 1990
- 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 Repealed 1989
- 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 Repealed 1978
- 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 Repealed 1969
- 59-49 Repealed, 1985, 300, Sec. 1 Repealed 1985
- 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 Repealed 2016
- 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 Repealed 1930
- 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 Repealed 2016
- 59-72A Unpaid real estate taxes; abatement
- 59-73 Repealed, 1955, 344, Sec. 2 Repealed 1955
- 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 Repealed 1978
- 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 Repealed 1985
- 59-85 Repealed, 1945, 271 Repealed 1945
- 59-86 Exempted property; returns by assessors
- 59-87 Responsibility of assessors
- 59-88 Repealed, 1926, 29 Repealed 1926
- 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
Chapter 60 — COLLECTION OF LOCAL TAXES
- 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 Repealed 2016
- 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 Repealed 1963
- 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 Repealed 1976
- 60-10-11 Repealed, 1923, 128, Sec. 2 Repealed 1923
- 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 Repealed 1963
- 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 Repealed 1932
- 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 Repealed 1973
- 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 Repealed 1936
- 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 Repealed 1925
- 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 Repealed 1985
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
- 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 Repealed 1973
- 62-5C Taxation of unincorporated homeowners' association
- 62-6 Credits
- 62-6A-6B Repealed, 1971, 555, Sec. 5 Repealed 1971
- 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 Repealed 2012
- 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 Repealed 1979
- 62-7A-7B Repealed, 1971, 555, Sec. 5 Repealed 1971
- 62-8 Repealed, 2008, 173, Sec. 19 Repealed 2008
- 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 Repealed 2004
- 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 Repealed 1976
- 62-19 Repealed, 2008, 173, Sec. 22 Repealed 2008
- 62-20-21 Repealed, 1966, 698, Sec. 18 Repealed 1966
- 62-21A Repealed, 1938, 489, Sec. 8 Repealed 1938
- 62-22-to-24 Repealed, 1976, 415, Sec. 100 Repealed 1976
- 62-25 Individuals, fiduciaries and estates subject to tax
- 62-25A Repealed, 1971, 555, Sec. 14 Repealed 1971
- 62-26 Repealed, 1976, 415, Sec. 100 Repealed 1976
- 62-27 Repealed, 1956, 128 Repealed 1956
- 62-28-to-33 Repealed, 1976, 415, Sec. 100 Repealed 1976
- 62-34 Repealed, 1947, 483, Sec. 2 Repealed 1947
- 62-35-to-37B Repealed, 1976, 415, Sec. 100 Repealed 1976
- 62-38 Repealed, 1953, 654, Sec. 45 Repealed 1953
- 62-39 Repealed, 1976, 415, Sec. 100 Repealed 1976
- 62-40 Repealed, 1961, 251 Repealed 1961
- 62-41 Repealed, 1976, 415, Sec. 100 Repealed 1976
- 62-42 Liability of fiduciaries
- 62-43-to-46 Repealed, 1976, 415, Sec. 100 Repealed 1976
- 62-47 Repealed, 1930, 416, Sec. 2 Repealed 1930
- 62-48 Repealed, 1976, 415, Sec. 100 Repealed 1976
- 62-49-to-53 Repealed, 1931, 426, Sec. 184 Repealed 1931
- 62-54 Severability
- 62-55-to-60 Repealed, 1976, 415, Sec. 100 Repealed 1976
- 62-61 Repealed, 1971, 555, Sec. 17 Repealed 1971
- 62-61-2 Repealed, 2021, 68, Sec. 2 Repealed 2021
- 62-62 Methods of accounting; fiscal years
- 62-63 Installment transactions
- 62-64 Optional tax table
Chapter 62B — WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX
- 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 Repealed 1976
- 62B-9 Credit against taxes
- 62B-10 Employer's liability
- 62B-11 Repealed, 1983, 233, Sec. 29 Repealed 1983
- 62B-11A Penalties
- 62B-12 Effect of payment
- 62B-12A Repealed, 1986, 488, Sec. 40 Repealed 1986
- 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 Repealed 1985
- 62B-19-to-21 Repealed, 1976, 415, Sec. 101 Repealed 1976
Chapter 62C — ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
- 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 Repealed 1992
- 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 Repealed 1982
- 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 Repealed 1992
- 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 Repealed 1986
- 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
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
- 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 Repealed 1976
- 63-5-6 Repealed, 1934, 323, Sec. 1 Repealed 1934
- 63-7 Effect of assessment on other levies
- 63-8-to-10B Repealed, 1925, 343, Sec. 1 Repealed 1925
- 63-11 Repealed, 1984, 485, Sec. 3 Repealed 1984
- 63-12 Repealed, 1966, 14, Sec. 12 Repealed 1966
- 63-13 Repealed, 1976, 415, Sec. 102 Repealed 1976
- 63-14 Repealed, 1931, 426, Sec. 6 Repealed 1931
- 63-15 Repealed, 1984, 485, Sec. 4 Repealed 1984
- 63-16 Repealed, 1984, 485, Sec. 5 Repealed 1984
- 63-17 Repealed, 1984, 485, Sec. 6 Repealed 1984
- 63-18 Repealed, 1990, 499, Sec. 11 Repealed 1990
- 63-18A Repealed, 1976, 415, Sec. 102 Repealed 1976
- 63-19 Repealed, 1966, 14, Sec. 15 Repealed 1966
- 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 Repealed 1976
- 63-26 Examination of records
- 63-27 Repealed, 1976, 415, Sec. 102 Repealed 1976
- 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 Repealed 1966
- 63-31 Repealed, 1962, 756, Sec. 4 Repealed 1962
- 63-31A Investment credit for certain corporations; limitations
- 63-31B Repealed, 2008, 173, Sec. 44 Repealed 2008
- 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 Repealed 2021
- 63-31M Life sciences tax credit
- 63-31N Determination of gross income; adjustment to federal gross income
- 63-32 Repealed, 2008, 173, Sec. 47 Repealed 2008
- 63-32A Repealed, 1960, 548, Sec. 5 Repealed 1960
- 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 Repealed 2008
- 63-34 Repealed, 1960, 548, Sec. 6 Repealed 1960
- 63-34A Repealed, 1924, 26, Sec. 1 Repealed 1924
- 63-35-36 Repealed, 1976, 415, Sec. 102 Repealed 1976
- 63-37 Repealed, 1966, 698, Sec. 57 Repealed 1966
- 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 Repealed 2008
- 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 Repealed 2012
- 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 Repealed 1985
- 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 Repealed 2021
- 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 Repealed 2008
- 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 Repealed 1924
- 63-39C Repealed, 1960, 548, Sec. 8 Repealed 1960
- 63-40 Repealed, 1976, 415, Sec. 102 Repealed 1976
- 63-41 Repealed, 1966, 698, Sec. 63 Repealed 1966
- 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 Repealed 1966
- 63-43 Repealed, 1945, 735, Sec. 3 Repealed 1945
- 63-44-to-46 Repealed, 1976, 415, Sec. 102 Repealed 1976
- 63-47 Repealed, 1953, 654, Sec. 60 Repealed 1953
- 63-48-to-51 Repealed, 1976, 415, Sec. 102 Repealed 1976
- 63-52 Unconstitutionality of excise tax law; effect; revival of former act
- 63-52A Repealed, 2013, 46, Sec. 39 Repealed 2013
- 63-53 Repealed, 1976, 415, Sec. 102 Repealed 1976
- 63-54 Repealed, 1951, 641, Sec. 2 Repealed 1951
- 63-55 Valuation
- 63-56 Repealed, 1925, 343, Sec. 4 Repealed 1925
- 63-56A Repealed, 1966, 698, Sec. 69 Repealed 1966
- 63-57 Repealed, 1928, 13, Sec. 2 Repealed 1928
- 63-58 Tax rate
- 63-58A Repealed, 1925, 343, Sec. 6 Repealed 1925
- 63-59 Assessment of additional taxes
- 63-60 Repealed, 1976, 415, Sec. 102 Repealed 1976
- 63-61-to-66 Repealed, 1928, 138 Repealed 1928
- 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 Repealed 1976
- 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 Repealed 1976
- 63-77-78 Repealed, 1930, 416, Sec. 2 Repealed 1930
- 63-79 Penalty for failure to make return for corporate franchise tax
- 63-80 Collection of penalties
- 63-81 Local taxation, defined
Chapter 63A — TAXATION OF CERTAIN CORPORATIONS, ASSOCIATIONS AND ORGANIZATIONS ENGAGED IN THE SALE OF ALCOHOLIC BEVERAGES
Chapter 63B — DECLARATION OF ESTIMATED TAX BY CORPORATIONS
- 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 Repealed 1990
- 63B-7 Taxable years of less than twelve months
- 63B-8 Repealed, 1990, 121, Sec. 34 Repealed 1990
- 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 Repealed 1976
Chapter 63D — TAXATION OF PASS-THROUGH ENTITIES
Chapter 64A — TAXATION OF SALES OF GASOLINE
Chapter 64C — CIGARETTE EXCISE
- 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 Repealed 1976
- 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 Repealed 1976
- 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 Repealed 1976
- 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 Repealed 1976
- 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 Repealed 1976
- 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
Chapter 64D — EXCISE ON DEEDS, INSTRUMENTS AND WRITINGS
- 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 Repealed 1976
- 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 Repealed 2009
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
- 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 Repealed 1976
- 64F-10 Interstate and foreign commerce
- 64F-11 Repealed, 1976, 415, Sec. 110 Repealed 1976
- 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 Repealed 1976
Chapter 64G — ROOM OCCUPANCY EXCISE
- 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 Repealed 1976
- 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 Repealed 1976
- 64G-11 Repealed, 1977, 363A, Sec. 62 Repealed 1977
- 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
Chapter 64H — TAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
- 64H-1 Definitions
- 64H-2 Sales tax; services tax; imposition; rate; payment
- 64H-2A Repealed, 1991, 4, Sec. 7 Repealed 1991
- 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 Repealed 1976
- 64H-14 Repealed, 1969, 546, Sec. 4 Repealed 1969
- 64H-15 Repealed, 1976, 415, Sec. 112 Repealed 1976
- 64H-16 Liability for failure to pay tax
- 64H-17-to-22 Repealed, 1976, 415, Sec. 112 Repealed 1976
- 64H-23 Repealed, 2010, 131, Sec. 50 Repealed 2010
- 64H-24 Repealed, 1976, 415, Sec. 112 Repealed 1976
- 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 Repealed 1990
- 64H-27A Trade-in boats and airplanes
- 64H-28 Repealed, 1976, 415, Sec. 112 Repealed 1976
- 64H-29 Service of notices
- 64H-30 Repealed, 1976, 415, Sec. 112 Repealed 1976
- 64H-30A Bond or deposit; non-resident contractors; definition
- 64H-31 Repealed, 1976, 415, Sec. 112 Repealed 1976
- 64H-32 Service of process; nonresident vendors
- 64H-33 Worthless accounts; reimbursement without interest
- 64H-34 Remote retailers and marketplace facilitators
Chapter 64I — TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY
- 64I-1 Definitions
- 64I-2 Imposition; rate; payment
- 64I-2A Repealed, 1991, 4, Sec. 13 Repealed 1991
- 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 Repealed 1976
- 64I-11 Classified permits establishing percentage of exempt sales
- 64I-12-to-16 Repealed, 1976, 415, Sec. 113 Repealed 1976
- 64I-17 Liability for failure to pay tax
- 64I-18-to-23 Repealed, 1976, 415, Sec. 113 Repealed 1976
- 64I-24 Advertisement that vendor will assume or absorb tax
- 64I-25 Repealed, 1976, 415, Sec. 113 Repealed 1976
- 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 Repealed 1990
- 64I-29-to-31 Repealed, 1976, 415, Sec. 113 Repealed 1976
- 64I-31A Bond or deposit; non-resident contractors; definition
- 64I-32 Repealed, 1976, 415, Sec. 113 Repealed 1976
- 64I-33 Service of process; nonresident vendors
- 64I-34 Claims for reimbursement on worthless accounts
Chapter 64J — TAXATION OF FUELS USED IN THE PROPULSION OF AIRCRAFT
Chapter 64L — LOCAL OPTION MEALS EXCISE
Chapter 64M — TAXATION OF DIRECT BROADCAST SATELLITE SERVICE
Chapter 64N — MARIJUANA TAX
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
- 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 Repealed 1976
- 65C-10 Extension of due date for payment of tax
- 65C-11-12 Repealed, 1976, 415, Sec. 115 Repealed 1976
- 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 Repealed 1976
- 65C-21 Death taxes of nonresident decedent; proof of payment; filing
- 65C-22-23 Repealed, 1976, 415, Sec. 115 Repealed 1976
- 65C-24 Documents; issuance; fees
- 65C-25 Repealed, 1976, 415, Sec. 115 Repealed 1976
- 65C-26 Tax evasion; penalties
- 65C-27 Willful failure to pay tax or provide information; penalties
- 65C-28 Removal or concealment of goods; penalties