Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62C, § 14
Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
Official textmalegislature.gov
Section 14. Every taxpayer subject to taxation under chapter sixty-three A shall on or before April fifteenth of each year make a return to the commissioner of the total amount of its gross receipts for the preceding calendar year and compute the amount of the tax prescribed by section two of chapter sixty-three A.
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In this chapter (40 sections)
- 62C-1 · Definitions
- 62C-2 · Application of chapter
- 62C-3 · Administration by commissioner; forms; regulations and rulings;…
- 62C-3A · Disallowance of sham transactions and related doctrines;…
- 62C-4 · Forms; provisions respecting fractional parts of a dollar;…
- 62C-5 · Returns; filing; declaration covering perjury; improper filings
- 62C-5A · Non-custodial parents; indication of status on income tax…
- 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…
- 62C-8A · Show promoters; reports; records
- 62C-8B · Employment-sponsored health plans; annual statements for…
- 62C-9 · Failure to file returns required by Sec. 6 or Sec. 7; petition…
- 62C-10 · Withholding tax returns; payment
- 62C-11 · Corporate returns
- 62C-11A · Filing by means of combined report; principal reporting…
- 62C-12 · Banks, insurance companies and certain other corporations;…
- 62C-12A · Repealed, 1992, 402, Sec. 2
- 62C-13 · Tangible personal property; reports by organizations filing…
- 62C-14 · Report of gross receipts by taxpayers subject to chapter 63A;…
- 62C-15 · Signing of returns required by Secs. 11 to 14
- 62C-16 · Filing of returns by taxpayers subject to chapters 64A and…
- 62C-16A · Repealed, 1982, 352, Sec. 3
- 62C-16B · Payment of taxes; penalty for underpayment; issuance of…
- 62C-17 · Return by executor
- 62C-18 · Beano, raffle, or bazaar; organizations required to file…
- 62C-19 · Extension of time for filing return
- 62C-20 · Inspection of returns, books, accounts and other records in…
- 62C-21 · Disclosure of tax information
- 62C-21A · Repealed, 1992, 402, Sec. 4
- 62C-21B · Unauthorized willful inspection of information contained in…
- 62C-22 · Inspection or use of returns or other information by…
- 62C-23 · Participation of commissioner with governmental officers or…
- 62C-24 · Verification of returns; inspection of stampers
- 62C-24A · Income reporting by member or indirect owner of pass-through…
- 62C-25 · Records to be kept by taxpayers subject to chapters 64A and…
- 62C-26 · Assessment of taxes
- 62C-27 · Extension of time for assessment
- 62C-28 · Failure to file or filing of incorrect return; determination…
- 62C-29 · Collection of tax jeopardized by delay; immediate assessment