Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63, § 26
Examination of records
Official textmalegislature.gov
Section 26. The books, papers and accounts of every insurance company and of its agents shall be opened at all times to inspection and examination by the commissioner and the commissioner of insurance, or their duly authorized representatives, for the purpose of verifying the accuracy of the returns made under section twelve of chapter sixty-two C.
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In this chapter (40 sections)
- 63-12 · Repealed, 1966, 14, Sec. 12
- 63-13 · Repealed, 1976, 415, Sec. 102
- 63-14 · Repealed, 1931, 426, Sec. 6
- 63-15 · Repealed, 1984, 485, Sec. 4
- 63-16 · Repealed, 1984, 485, Sec. 5
- 63-17 · Repealed, 1984, 485, Sec. 6
- 63-18 · Repealed, 1990, 499, Sec. 11
- 63-18A · Repealed, 1976, 415, Sec. 102
- 63-19 · Repealed, 1966, 14, Sec. 15
- 63-20 · Premiums subject to taxation; rate
- 63-21 · Additional tax on foreign companies
- 63-22 · Domestic companies other than life; premiums subject to…
- 63-22A · Domestic companies; annual total gross investment income…
- 63-22B · Investment privilege excise; net investment income
- 63-22C · Credit against investment privilege excise
- 63-22D · Gains, determination for investment privilege excise purposes;…
- 63-23 · Foreign companies; premiums subject to taxation; rate
- 63-24 · Deductions
- 63-24A · Retaliatory taxes; applicability and reciprocal exemption;…
- 63-25 · Repealed, 1976, 415, Sec. 102
- 63-26 · Examination of records
- 63-27 · Repealed, 1976, 415, Sec. 102
- 63-28 · Payment; time; basis for liability
- 63-29 · Liability for taxes
- 63-29A · Fire and marine companies; tax on underwriting profit;…
- 63-29B · Taxation of reciprocal or inter-insurance exchange agents
- 63-29C · Life insurance companies; credits against taxes imposed by…
- 63-29D · Property and casualty insurance companies; taxes on premiums;…
- 63-29E · Definitions; property and casualty insurance companies;…
- 63-30 · Definitions; value of tangible property; net worth
- 63-30A · Repealed, 1966, 698, Sec. 52
- 63-31 · Repealed, 1962, 756, Sec. 4
- 63-31A · Investment credit for certain corporations; limitations
- 63-31B · Repealed, 2008, 173, Sec. 44
- 63-31C · Credit for certain corporations; increase in number of…
- 63-31D · Definitions applicable to Secs. 31D to 31F
- 63-31E · Credit for company shuttle van purchase or lease expenses
- 63-31F · Vanpool vehicle registration; fee
- 63-31H · Definitions; state low-income housing tax credit; eligibility;…
- 63-31I · Transactions with related members; adding back of certain…