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Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 63, § 39C

Repealed, 1960, 548, Sec. 8

Official textmalegislature.gov

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In this chapter (40 sections)
  1. 63-38P · Repealed, 2021, 68, Sec. 5
  2. 63-38PP · Massachusetts homeownership tax credit; amount allowed;…
  3. 63-38Q · Environmental response actions; credit
  4. 63-38QQ · Credit for taxpayers with an eligible theater production…
  5. 63-38R · Massachusetts historic rehabilitation tax credit
  6. 63-38RR · Refundable credit under climatetech tax incentive program;…
  7. 63-38S · Automatic sprinkler system; depreciation deduction
  8. 63-38SS · Amount of credit for research and development costs under…
  9. 63-38T · Repealed, 2008, 173, Secs. 82 and 83
  10. 63-38TT · Refundable jobs credit under climatetech tax incentive program
  11. 63-38U · Credit for cost of qualifying property; life sciences
  12. 63-38UU · Credit for wages paid to net-new qualified interns
  13. 63-38V · Deductions for qualifying clinical testing expenses; certified…
  14. 63-38W · Credit for qualified research expenses; life sciences
  15. 63-38X · Credit against taxes imposed on persons filming motion picture…
  16. 63-38Y · Unrelated business taxable income for certain exempt…
  17. 63-38Z · Dairy farm tax credit program
  18. 63-39 · Tax rate
  19. 63-39A · Tax on business subsidiary corporation
  20. 63-39B · Repealed, 1924, 26, Sec. 1
  21. 63-39C · Repealed, 1960, 548, Sec. 8
  22. 63-40 · Repealed, 1976, 415, Sec. 102
  23. 63-41 · Repealed, 1966, 698, Sec. 63
  24. 63-42 · Alternative method of determining net income
  25. 63-42A · Taxable net income
  26. 63-42B · Manufacturing and research and development corporations
  27. 63-42C · Repealed, 1966, 698, Sec. 66
  28. 63-43 · Repealed, 1945, 735, Sec. 3
  29. 63-44-to-46 · Repealed, 1976, 415, Sec. 102
  30. 63-47 · Repealed, 1953, 654, Sec. 60
  31. 63-48-to-51 · Repealed, 1976, 415, Sec. 102
  32. 63-52 · Unconstitutionality of excise tax law; effect; revival of…
  33. 63-52A · Repealed, 2013, 46, Sec. 39
  34. 63-53 · Repealed, 1976, 415, Sec. 102
  35. 63-54 · Repealed, 1951, 641, Sec. 2
  36. 63-55 · Valuation
  37. 63-56 · Repealed, 1925, 343, Sec. 4
  38. 63-56A · Repealed, 1966, 698, Sec. 69
  39. 63-57 · Repealed, 1928, 13, Sec. 2
  40. 63-58 · Tax rate
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