Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62C, § 2
Application of chapter
Official textmalegislature.gov
Section 2. The provisions of this chapter shall, so far as pertinent and consistent, apply to the taxes imposed by chapter sixty A; by chapters sixty-two through sixty-five C, inclusive; by section ten of chapter one hundred and twenty-one A; by section twenty-one of chapter one hundred and thirty-eight; and by any act in addition thereto or amendment thereof.
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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- 62C-12A · Repealed, 1992, 402, Sec. 2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- 62C-16A · Repealed, 1982, 352, Sec. 3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- 62C-21A · Repealed, 1992, 402, Sec. 4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