Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63, § 69
Inspection of records; examination of officers
Official textmalegislature.gov
Section 69. Every corporation taxable under this chapter, except a foreign corporation taxable under section twenty-one or twenty-three, shall, when required for the purposes of any tax submit its books to the inspection of the commissioner, and its treasurer and directors to examination on oath relative to all matters affecting the determinations to be made by said commissioner.
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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- 63-39B · Repealed, 1924, 26, Sec. 1
- 63-39C · Repealed, 1960, 548, Sec. 8
- 63-40 · Repealed, 1976, 415, Sec. 102
- 63-41 · Repealed, 1966, 698, Sec. 63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- 63-42C · Repealed, 1966, 698, Sec. 66
- 63-43 · Repealed, 1945, 735, Sec. 3
- 63-44-to-46 · Repealed, 1976, 415, Sec. 102
- 63-47 · Repealed, 1953, 654, Sec. 60
- 63-48-to-51 · Repealed, 1976, 415, Sec. 102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- 63-52A · Repealed, 2013, 46, Sec. 39
- 63-53 · Repealed, 1976, 415, Sec. 102
- 63-54 · Repealed, 1951, 641, Sec. 2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- 63-56 · Repealed, 1925, 343, Sec. 4
- 63-56A · Repealed, 1966, 698, Sec. 69
- 63-57 · Repealed, 1928, 13, Sec. 2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- 63-58A · Repealed, 1925, 343, Sec. 6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- 63-60 · Repealed, 1976, 415, Sec. 102
- 63-61-to-66 · Repealed, 1928, 138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- 63-68B · Repealed, 1976, 415, Sec. 102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- 63-70-to-76A · Repealed, 1976, 415, Sec. 102
- 63-77-78 · Repealed, 1930, 416, Sec. 2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