Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 63, § 35-36

Repealed, 1976, 415, Sec. 102

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In this chapter (40 sections)
  1. 63-31C · Credit for certain corporations; increase in number of…
  2. 63-31D · Definitions applicable to Secs. 31D to 31F
  3. 63-31E · Credit for company shuttle van purchase or lease expenses
  4. 63-31F · Vanpool vehicle registration; fee
  5. 63-31H · Definitions; state low-income housing tax credit; eligibility;…
  6. 63-31I · Transactions with related members; adding back of certain…
  7. 63-31J · Deductible interest; interest paid to related member;…
  8. 63-31K · Deductible interest; adjustments; applicability
  9. 63-31L · Repealed, 2021, 68, Sec. 4
  10. 63-31M · Life sciences tax credit
  11. 63-31N · Determination of gross income; adjustment to federal gross…
  12. 63-32 · Repealed, 2008, 173, Sec. 47
  13. 63-32A · Repealed, 1960, 548, Sec. 5
  14. 63-32B · Combined reporting; corporations subject to combination;…
  15. 63-32C · Maximum amount of credits; carryover
  16. 63-32D · S corporations; net income measure
  17. 63-32E · Application and refund of credits earned under Sec. 38X;…
  18. 63-33 · Repealed, 2008, 173, Sec. 55
  19. 63-34 · Repealed, 1960, 548, Sec. 6
  20. 63-34A · Repealed, 1924, 26, Sec. 1
  21. 63-35-36 · Repealed, 1976, 415, Sec. 102
  22. 63-37 · Repealed, 1966, 698, Sec. 57
  23. 63-38 · Determination of net income derived from business carried on…
  24. 63-38A · Taxable net income
  25. 63-38AA · Credit against taxes imposed for qualified donation of…
  26. 63-38B · Financial institutions and business corporations engaged…
  27. 63-38BB · Credit against taxes imposed for a certified housing…
  28. 63-38C · Repealed, 2008, 173, Sec. 66
  29. 63-38CC · Life Sciences refundable jobs credit
  30. 63-38D · Deduction of expenditures for industrial waste treatment or…
  31. 63-38DD · Credit against excise tax imposed under Secs. 2(b), 2B(b) or…
  32. 63-38E · Eligible business facility; excise credit
  33. 63-38EE · Community investment tax credit
  34. 63-38F · Deduction from net income for compensation paid to individuals…
  35. 63-38FF · Repealed, 2012, 224, Sec. 56A
  36. 63-38G · Reporting wholly-owned DISC income
  37. 63-38GG · Hiring of qualified veterans; excise tax credit
  38. 63-38H · Alternative energy sources; deduction
  39. 63-38HH · Credit for wages paid to qualified apprentice
  40. 63-38I · Wages deemed compensation paid in commonwealth; deduction;…
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