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Mass. Gen. Laws ch. 62, § 15

Duties of corporate trustees

Official textMassachusetts General Laws (Tax)malegislature.gov
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Section 15. Every corporation liable to taxation under the preceding section shall make the returns prescribed by section six of chapter sixty-two C and shall be subject to the penalties imposed by said chapter.

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In this chapter (40 sections)
  1. 62-6H · Massachusetts United States Olympic Fund; voluntary…
  2. 62-6I · Low-income housing tax credit
  3. 62-6J · Massachusetts historic rehabilitation tax credit
  4. 62-6K · Refunds and contributions credited to Massachusetts Military…
  5. 62-6L · Application and refund of certain credits under Sec. 6;…
  6. 62-6M · Contribution of refund to Homeless Animal Prevention and Care…
  7. 62-6N · Repealed, 2012, 224, Sec. 41A
  8. 62-6O · Massachusetts homeownership tax credit; application; amount…
  9. 62-7 · Repealed, 1979, 409, Sec. 4
  10. 62-7A-7B · Repealed, 1971, 555, Sec. 5
  11. 62-8 · Repealed, 2008, 173, Sec. 19
  12. 62-9 · Estates of deceased persons
  13. 62-10 · Income from trust estates; deductions
  14. 62-10A · Qualified funeral trusts
  15. 62-11 · Income received from nonresident trustee
  16. 62-11A · Income from pooled income funds and charitable remainder…
  17. 62-11B · Pooled income funds and charitable remainder annuity trusts or…
  18. 62-12-12A · Repealed, 2004, 262, Sec. 16
  19. 62-13 · Application of sections to all fiduciaries
  20. 62-14 · Applicability to corporate trustees
  21. 62-15 · Duties of corporate trustees
  22. 62-16 · Agreement as to total tax due from trustees
  23. 62-17 · Partners subject to tax; distributive shares; partners'…
  24. 62-17A · Taxation of shareholders of S corporations
  25. 62-18 · Repealed, 1976, 415, Sec. 100
  26. 62-19 · Repealed, 2008, 173, Sec. 22
  27. 62-20-21 · Repealed, 1966, 698, Sec. 18
  28. 62-21A · Repealed, 1938, 489, Sec. 8
  29. 62-22-to-24 · Repealed, 1976, 415, Sec. 100
  30. 62-25 · Individuals, fiduciaries and estates subject to tax
  31. 62-25A · Repealed, 1971, 555, Sec. 14
  32. 62-26 · Repealed, 1976, 415, Sec. 100
  33. 62-27 · Repealed, 1956, 128
  34. 62-28-to-33 · Repealed, 1976, 415, Sec. 100
  35. 62-34 · Repealed, 1947, 483, Sec. 2
  36. 62-35-to-37B · Repealed, 1976, 415, Sec. 100
  37. 62-38 · Repealed, 1953, 654, Sec. 45
  38. 62-39 · Repealed, 1976, 415, Sec. 100
  39. 62-40 · Repealed, 1961, 251
  40. 62-41 · Repealed, 1976, 415, Sec. 100
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