Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 5L
Deferral of taxes due by member of the Massachusetts National Guard or reservist on active duty outside commonwealth
Official textmalegislature.gov
Section 5L. Upon acceptance of this section by a municipality and notwithstanding any other provision of this chapter to the contrary, any taxes due under this chapter by a member of the Massachusetts National Guard or reservist or a dependent of a member of the Massachusetts National Guard or reservist shall be deferred while that member is on active service outside the commonwealth and for the next 180 days after that service. No interest or penalties shall be assessed for any period before the expiration of those 180 days.
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In this chapter (40 sections)
- 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- 59-3D · Repealed, 1974, 383, Sec. 2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…
- 59-3F · Child care facilities; classification as property used for…
- 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- 59-5A · Repealed, 1965, 620, Sec. 3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;…
- 59-5C · Exemptions for residential real property in cities or towns…
- 59-5C1-2 · Additional exemption allowed notwithstanding prohibition of…
- 59-5C3-4 · Residential exemption
- 59-5D · Property held by city, town or district in another city or town…
- 59-5E · Valuation of land held by city or town in another city or town;…
- 59-5F · Holding municipalities or districts; tax liability for lands…
- 59-5G · Payment to cities or towns for property held for water supply…
- 59-5H · Payments to municipalities for certain watershed land;…
- 59-5I · Exemption; conditions
- 59-5J · Special assessment policy; historic owner-occupied residences
- 59-5K · Property tax liability reduced in exchange for volunteer…
- 59-5L · Deferral of taxes due by member of the Massachusetts National…
- 59-5M · Exemption for market rate units contained in a certified…
- 59-5N · Reduction of property tax obligation of veteran in exchange for…
- 59-5O · Property tax exemption for real property classified as Class…
- 59-6-to-7A · Repealed, 1978, 580, Sec. 30
- 59-8 · Interstate, foreign trade or fishing ships or vessels;…
- 59-8A · Excise tax on farm machinery and equipment and farm animals;…
- 59-9-10 · Repealed, 1963, 160, Sec. 12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…
- 59-12E · Assessment against real estate of decedent; lien
- 59-12F · Real estate unassessed where right or titled unascertained;…
- 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