Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62C, § 21A
Repealed, 1992, 402, Sec. 4
Official textmalegislature.gov
Source: view the official text
In this chapter (40 sections)
- 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- 62C-12A · Repealed, 1992, 402, Sec. 2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- 62C-16A · Repealed, 1982, 352, Sec. 3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- 62C-21A · Repealed, 1992, 402, Sec. 4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
- 62C-30 · Federal income tax changes; assessment; abatement; penalty
- 62C-30A · Adjustments based on final determination of tax due in…
- 62C-30B · Partnership-level audit
- 62C-31 · Notice of assessment in excess of amount on return
- 62C-31A · Notice of unpaid corporate or partnership assessment;…
- 62C-32 · Payment date; interest; notice; contested taxes not collected…
- 62C-32A · Outstanding obligations on installment transactions; method…
- 62C-33 · Late returns; penalty; abatement
- 62C-33A · United States postmark; alternative private delivery service;…