Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 65C, § 8
Records, statements and returns; rules and regulations
Official textmalegislature.gov
Section 8. Every person liable for any tax imposed by this chapter, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the commissioner may from time to time prescribe.
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In this chapter (26 sections)
- 65C-1 · Definitions
- 65C-2 · Computation of estate tax
- 65C-2A · Transfer of estate and real property; tax
- 65C-3 · Exemption and deductions
- 65C-3A · Qualified terminable interest property
- 65C-4 · Nonresident decedents; tax on certain property located in…
- 65C-4A · Generation-skipping transfers
- 65C-5 · Valuation; gross estate
- 65C-6 · Executor's liability for tax
- 65C-7 · Discharge of executor's personal liability
- 65C-8 · Records, statements and returns; rules and regulations
- 65C-9 · Repealed, 1976, 415, Sec. 115
- 65C-10 · Extension of due date for payment of tax
- 65C-11-12 · Repealed, 1976, 415, Sec. 115
- 65C-13 · Fraudulent underpayment; penalty
- 65C-14 · Lien for unpaid tax; liability for delinquent tax; release or…
- 65C-15 · Assessment of tax on decedent's transferee
- 65C-16 · Executor; fiduciaries; assumption of powers and duties
- 65C-17-to-20 · Repealed, 1976, 415, Sec. 115
- 65C-21 · Death taxes of nonresident decedent; proof of payment; filing
- 65C-22-23 · Repealed, 1976, 415, Sec. 115
- 65C-24 · Documents; issuance; fees
- 65C-25 · Repealed, 1976, 415, Sec. 115
- 65C-26 · Tax evasion; penalties
- 65C-27 · Willful failure to pay tax or provide information; penalties
- 65C-28 · Removal or concealment of goods; penalties