Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63, § 68
Effect on other taxes
Official textmalegislature.gov
Section 68. The taxes imposed by this chapter upon any corporation shall not affect or prevent the imposition and collection of any other tax now authorized, or that may hereafter be authorized, upon any especial privilege, franchise or business enjoyed or exercised by such corporation.
Source: view the official text
In this chapter (40 sections)
- 63-38Y · Unrelated business taxable income for certain exempt…
- 63-38Z · Dairy farm tax credit program
- 63-39 · Tax rate
- 63-39A · Tax on business subsidiary corporation
- 63-39B · Repealed, 1924, 26, Sec. 1
- 63-39C · Repealed, 1960, 548, Sec. 8
- 63-40 · Repealed, 1976, 415, Sec. 102
- 63-41 · Repealed, 1966, 698, Sec. 63
- 63-42 · Alternative method of determining net income
- 63-42A · Taxable net income
- 63-42B · Manufacturing and research and development corporations
- 63-42C · Repealed, 1966, 698, Sec. 66
- 63-43 · Repealed, 1945, 735, Sec. 3
- 63-44-to-46 · Repealed, 1976, 415, Sec. 102
- 63-47 · Repealed, 1953, 654, Sec. 60
- 63-48-to-51 · Repealed, 1976, 415, Sec. 102
- 63-52 · Unconstitutionality of excise tax law; effect; revival of…
- 63-52A · Repealed, 2013, 46, Sec. 39
- 63-53 · Repealed, 1976, 415, Sec. 102
- 63-54 · Repealed, 1951, 641, Sec. 2
- 63-55 · Valuation
- 63-56 · Repealed, 1925, 343, Sec. 4
- 63-56A · Repealed, 1966, 698, Sec. 69
- 63-57 · Repealed, 1928, 13, Sec. 2
- 63-58 · Tax rate
- 63-58A · Repealed, 1925, 343, Sec. 6
- 63-59 · Assessment of additional taxes
- 63-60 · Repealed, 1976, 415, Sec. 102
- 63-61-to-66 · Repealed, 1928, 138
- 63-67 · Assessment; rate; return; deductions
- 63-68 · Effect on other taxes
- 63-68A · Conflict between local and state valuations; remedy
- 63-68B · Repealed, 1976, 415, Sec. 102
- 63-68C · Exemption from excise under Sec. 39 for certain business…
- 63-69 · Inspection of records; examination of officers
- 63-70-to-76A · Repealed, 1976, 415, Sec. 102
- 63-77-78 · Repealed, 1930, 416, Sec. 2
- 63-79 · Penalty for failure to make return for corporate franchise tax
- 63-80 · Collection of penalties
- 63-81 · Local taxation, defined