Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63, § 29
Liability for taxes
Official textmalegislature.gov
Section 29. Every domestic or foreign insurance company shall be liable for the full amount of all taxes assessed under this chapter upon it or its agents.
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In this chapter (40 sections)
- 63-15 · Repealed, 1984, 485, Sec. 4
- 63-16 · Repealed, 1984, 485, Sec. 5
- 63-17 · Repealed, 1984, 485, Sec. 6
- 63-18 · Repealed, 1990, 499, Sec. 11
- 63-18A · Repealed, 1976, 415, Sec. 102
- 63-19 · Repealed, 1966, 14, Sec. 15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- 63-25 · Repealed, 1976, 415, Sec. 102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- 63-27 · Repealed, 1976, 415, Sec. 102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- 63-30A · Repealed, 1966, 698, Sec. 52
- 63-31 · Repealed, 1962, 756, Sec. 4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- 63-31B · Repealed, 2008, 173, Sec. 44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…
- 63-31J · Deductible interest; interest paid to related member;…
- 63-31K · Deductible interest; adjustments; applicability
- 63-31L · Repealed, 2021, 68, Sec. 4