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Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 63, § 31B

Repealed, 2008, 173, Sec. 44

Official textmalegislature.gov

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In this chapter (40 sections)
  1. 63-22B · Investment privilege excise; net investment income
  2. 63-22C · Credit against investment privilege excise
  3. 63-22D · Gains, determination for investment privilege excise purposes;…
  4. 63-23 · Foreign companies; premiums subject to taxation; rate
  5. 63-24 · Deductions
  6. 63-24A · Retaliatory taxes; applicability and reciprocal exemption;…
  7. 63-25 · Repealed, 1976, 415, Sec. 102
  8. 63-26 · Examination of records
  9. 63-27 · Repealed, 1976, 415, Sec. 102
  10. 63-28 · Payment; time; basis for liability
  11. 63-29 · Liability for taxes
  12. 63-29A · Fire and marine companies; tax on underwriting profit;…
  13. 63-29B · Taxation of reciprocal or inter-insurance exchange agents
  14. 63-29C · Life insurance companies; credits against taxes imposed by…
  15. 63-29D · Property and casualty insurance companies; taxes on premiums;…
  16. 63-29E · Definitions; property and casualty insurance companies;…
  17. 63-30 · Definitions; value of tangible property; net worth
  18. 63-30A · Repealed, 1966, 698, Sec. 52
  19. 63-31 · Repealed, 1962, 756, Sec. 4
  20. 63-31A · Investment credit for certain corporations; limitations
  21. 63-31B · Repealed, 2008, 173, Sec. 44
  22. 63-31C · Credit for certain corporations; increase in number of…
  23. 63-31D · Definitions applicable to Secs. 31D to 31F
  24. 63-31E · Credit for company shuttle van purchase or lease expenses
  25. 63-31F · Vanpool vehicle registration; fee
  26. 63-31H · Definitions; state low-income housing tax credit; eligibility;…
  27. 63-31I · Transactions with related members; adding back of certain…
  28. 63-31J · Deductible interest; interest paid to related member;…
  29. 63-31K · Deductible interest; adjustments; applicability
  30. 63-31L · Repealed, 2021, 68, Sec. 4
  31. 63-31M · Life sciences tax credit
  32. 63-31N · Determination of gross income; adjustment to federal gross…
  33. 63-32 · Repealed, 2008, 173, Sec. 47
  34. 63-32A · Repealed, 1960, 548, Sec. 5
  35. 63-32B · Combined reporting; corporations subject to combination;…
  36. 63-32C · Maximum amount of credits; carryover
  37. 63-32D · S corporations; net income measure
  38. 63-32E · Application and refund of credits earned under Sec. 38X;…
  39. 63-33 · Repealed, 2008, 173, Sec. 55
  40. 63-34 · Repealed, 1960, 548, Sec. 6
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