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Mass. Gen. Laws ch. 62, § 54

Severability

Official textMassachusetts General Laws (Tax)malegislature.gov
Summarize

Section 54. If any part, subdivision or section of this chapter shall be declared unconstitutional, the validity of its remaining provisions shall not be affected thereby.

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In this chapter (40 sections)
  1. 62-10 · Income from trust estates; deductions
  2. 62-10A · Qualified funeral trusts
  3. 62-11 · Income received from nonresident trustee
  4. 62-11A · Income from pooled income funds and charitable remainder…
  5. 62-11B · Pooled income funds and charitable remainder annuity trusts or…
  6. 62-12-12A · Repealed, 2004, 262, Sec. 16
  7. 62-13 · Application of sections to all fiduciaries
  8. 62-14 · Applicability to corporate trustees
  9. 62-15 · Duties of corporate trustees
  10. 62-16 · Agreement as to total tax due from trustees
  11. 62-17 · Partners subject to tax; distributive shares; partners'…
  12. 62-17A · Taxation of shareholders of S corporations
  13. 62-18 · Repealed, 1976, 415, Sec. 100
  14. 62-19 · Repealed, 2008, 173, Sec. 22
  15. 62-20-21 · Repealed, 1966, 698, Sec. 18
  16. 62-21A · Repealed, 1938, 489, Sec. 8
  17. 62-22-to-24 · Repealed, 1976, 415, Sec. 100
  18. 62-25 · Individuals, fiduciaries and estates subject to tax
  19. 62-25A · Repealed, 1971, 555, Sec. 14
  20. 62-26 · Repealed, 1976, 415, Sec. 100
  21. 62-27 · Repealed, 1956, 128
  22. 62-28-to-33 · Repealed, 1976, 415, Sec. 100
  23. 62-34 · Repealed, 1947, 483, Sec. 2
  24. 62-35-to-37B · Repealed, 1976, 415, Sec. 100
  25. 62-38 · Repealed, 1953, 654, Sec. 45
  26. 62-39 · Repealed, 1976, 415, Sec. 100
  27. 62-40 · Repealed, 1961, 251
  28. 62-41 · Repealed, 1976, 415, Sec. 100
  29. 62-42 · Liability of fiduciaries
  30. 62-43-to-46 · Repealed, 1976, 415, Sec. 100
  31. 62-47 · Repealed, 1930, 416, Sec. 2
  32. 62-48 · Repealed, 1976, 415, Sec. 100
  33. 62-49-to-53 · Repealed, 1931, 426, Sec. 184
  34. 62-54 · Severability
  35. 62-55-to-60 · Repealed, 1976, 415, Sec. 100
  36. 62-61 · Repealed, 1971, 555, Sec. 17
  37. 62-61-2 · Repealed, 2021, 68, Sec. 2
  38. 62-62 · Methods of accounting; fiscal years
  39. 62-63 · Installment transactions
  40. 62-64 · Optional tax table
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