Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63, § 81
Local taxation, defined
Official textmalegislature.gov
Section 81. For the purposes of sections thirty, fifty-five and sixty-eight A, the words ''local taxation'', or their equivalent, as used in said sections with respect to motor vehicles and trailers shall include the excise tax on motor vehicles and trailers assessed and levied under chapter sixty A.
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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- 63-39B · Repealed, 1924, 26, Sec. 1
- 63-39C · Repealed, 1960, 548, Sec. 8
- 63-40 · Repealed, 1976, 415, Sec. 102
- 63-41 · Repealed, 1966, 698, Sec. 63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- 63-42C · Repealed, 1966, 698, Sec. 66
- 63-43 · Repealed, 1945, 735, Sec. 3
- 63-44-to-46 · Repealed, 1976, 415, Sec. 102
- 63-47 · Repealed, 1953, 654, Sec. 60
- 63-48-to-51 · Repealed, 1976, 415, Sec. 102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- 63-52A · Repealed, 2013, 46, Sec. 39
- 63-53 · Repealed, 1976, 415, Sec. 102
- 63-54 · Repealed, 1951, 641, Sec. 2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- 63-56 · Repealed, 1925, 343, Sec. 4
- 63-56A · Repealed, 1966, 698, Sec. 69
- 63-57 · Repealed, 1928, 13, Sec. 2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- 63-58A · Repealed, 1925, 343, Sec. 6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- 63-60 · Repealed, 1976, 415, Sec. 102
- 63-61-to-66 · Repealed, 1928, 138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- 63-68B · Repealed, 1976, 415, Sec. 102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- 63-70-to-76A · Repealed, 1976, 415, Sec. 102
- 63-77-78 · Repealed, 1930, 416, Sec. 2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