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Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 63, § 32

Repealed, 2008, 173, Sec. 47

Official textmalegislature.gov

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In this chapter (40 sections)
  1. 63-29B · Taxation of reciprocal or inter-insurance exchange agents
  2. 63-29C · Life insurance companies; credits against taxes imposed by…
  3. 63-29D · Property and casualty insurance companies; taxes on premiums;…
  4. 63-29E · Definitions; property and casualty insurance companies;…
  5. 63-30 · Definitions; value of tangible property; net worth
  6. 63-30A · Repealed, 1966, 698, Sec. 52
  7. 63-31 · Repealed, 1962, 756, Sec. 4
  8. 63-31A · Investment credit for certain corporations; limitations
  9. 63-31B · Repealed, 2008, 173, Sec. 44
  10. 63-31C · Credit for certain corporations; increase in number of…
  11. 63-31D · Definitions applicable to Secs. 31D to 31F
  12. 63-31E · Credit for company shuttle van purchase or lease expenses
  13. 63-31F · Vanpool vehicle registration; fee
  14. 63-31H · Definitions; state low-income housing tax credit; eligibility;…
  15. 63-31I · Transactions with related members; adding back of certain…
  16. 63-31J · Deductible interest; interest paid to related member;…
  17. 63-31K · Deductible interest; adjustments; applicability
  18. 63-31L · Repealed, 2021, 68, Sec. 4
  19. 63-31M · Life sciences tax credit
  20. 63-31N · Determination of gross income; adjustment to federal gross…
  21. 63-32 · Repealed, 2008, 173, Sec. 47
  22. 63-32A · Repealed, 1960, 548, Sec. 5
  23. 63-32B · Combined reporting; corporations subject to combination;…
  24. 63-32C · Maximum amount of credits; carryover
  25. 63-32D · S corporations; net income measure
  26. 63-32E · Application and refund of credits earned under Sec. 38X;…
  27. 63-33 · Repealed, 2008, 173, Sec. 55
  28. 63-34 · Repealed, 1960, 548, Sec. 6
  29. 63-34A · Repealed, 1924, 26, Sec. 1
  30. 63-35-36 · Repealed, 1976, 415, Sec. 102
  31. 63-37 · Repealed, 1966, 698, Sec. 57
  32. 63-38 · Determination of net income derived from business carried on…
  33. 63-38A · Taxable net income
  34. 63-38AA · Credit against taxes imposed for qualified donation of…
  35. 63-38B · Financial institutions and business corporations engaged…
  36. 63-38BB · Credit against taxes imposed for a certified housing…
  37. 63-38C · Repealed, 2008, 173, Sec. 66
  38. 63-38CC · Life Sciences refundable jobs credit
  39. 63-38D · Deduction of expenditures for industrial waste treatment or…
  40. 63-38DD · Credit against excise tax imposed under Secs. 2(b), 2B(b) or…
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