There Is a Newer Version of the Massachusetts General Laws
2006 Massachusetts Code - CHAPTER 62C. — ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION.
- Chapter 62C — Section 1. Definitions.
- Chapter 62C — Section 2. Application of chapter.
- Chapter 62C — Section 3. Administration by commissioner; forms; regulations and rulings.
- Chapter 62C — Section 4. Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement.
- Chapter 62C — Section 5. Returns; filing; declaration covering perjury; distribution.
- Chapter 62C — Section 5A. Identification of non-custodial parents.
- Chapter 62C — Section 6. Persons required to make returns; fiduciaries; time for making.
- Chapter 62C — Section 7. Partnerships required to file returns.
- Chapter 62C — Section 8. Annual reports by entities doing business in the state; trustee and fiduciary reports.
- Chapter 62C — Section 8A. Show promoters; reports; records.
- Chapter 62C — Section 9. Failure to file returns required by sec. 6 or 7; petition for mandamus; hearings; costs.
- Chapter 62C — Section 10. Withholding tax returns; payment.
- Chapter 62C — Section 11. Corporate returns.
- Chapter 62C — Section 12. Banks, insurance companies, utility and certain other corporations; additional returns; contents.
- Chapter 62C — Section 12A. Repealed, 1992, 402, Sec. 2.
- Chapter 62C — Section 13. Tangible personal property; reports by organizations filing return under sec. 11 or 12.
- Chapter 62C — Section 14. Report of gross receipts by taxpayers subject to chapter 63A; computation of tax.
- Chapter 62C — Section 15. Signing of returns required by secs. 11[14.
- Chapter 62C — Section 16. Filing of returns by taxpayers subject to chapters 64A and 64C, 64E--64J, and 138.
- Chapter 62C — Section 16A. Repealed, 1982, 352, Sec. 3.
- Chapter 62C — Section 17. Return by executor.
- Chapter 62C — Section 18. Beano, raffle, or bazaar; organizations required to file returns.
- Chapter 62C — Section 19. Extension of time for filing return.
- Chapter 62C — Section 20. Inspection of returns, books, accounts and other records in possession of commissioner.
- Section 21. Disclosure of tax information.
- Chapter 62C — Section 21A. Repealed, 1992, 402, Sec. 4.
- Chapter 62C — Section 22. Inspection or use of returns or other information by governmental agencies.
- Chapter 62C — Section 23. Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner.
- Chapter 62C — Section 24. Verification of returns; inspection of stampers.
- Chapter 62C — Section 25. Records to be kept by taxpayers subject to chapters 64A and 64C, 64E--64J, and 138; inspection.
- Chapter 62C — Section 26. Assessment of taxes.
- Chapter 62C — Section 27. Extension of time for assessment.
- Chapter 62C — Section 28. Failure to file or filing of incorrect return; determination and assessment of tax.
- Chapter 62C — Section 29. Collection of tax jeopardized by delay; immediate assessment.
- Chapter 62C — Section 30. Federal income tax changes; assessment; abatement; penalty.
- Chapter 62C — Section 31. Notice of assessment in excess of amount on return.
- Chapter 62C — Section 31A. Notice of unpaid corporate or partnership assessment; liability of individuals; abatement.
- Chapter 62C — Section 32. Payment date; interest; notice.
- Chapter 62C — Section 33. Late returns; penalty; abatement.
- Chapter 62C — Section 33A. United States postmark; date of payment; application of section.
- Chapter 62C — Section 34. Penalty for failure to file returns; payment.
- Chapter 62C — Section 35. Payment by check; penalty for nonpayment of check.
- Chapter 62C — Section 36. Overpayment of tax, interest, or penalty.
- Chapter 62C — Section 36A. Correction of error without application of taxpayer.
- Chapter 62C — Section 36B. Erroneous written advice from department of revenue; waiver of penalty.
- Chapter 62C — Section 37. Application for abatement; hearing; notice of decision.
- Chapter 62C — Section 37A. Settlement of tax liability.
- Chapter 62C — Section 37B. Installment payment agreements; modification or termination.
- Chapter 62C — Section 38. Prerequisites for abatement.
- Chapter 62C — Section 39. Appeal from refusal for abatement.
- Chapter 62C — Section 40. Refund of overpaid taxes; interest.
- Chapter 62C — Section 41. Remedies; restrictions.
- Chapter 62C — Section 42. Abatement of taxes by appellate tax board.
- Chapter 62C — Section 43. Unpaid taxes not warranting collection; abatement.
- Chapter 62C — Section 44. Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner.
- Chapter 62C — Section 45. Designation of banks as depository for receiving taxes.
- Chapter 62C — Section 45A. Quarterly returns; regulations; underpayment.
- Chapter 62C — Section 45B. Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent.
- Chapter 62C — Section 46. Powers and remedies of commissioner for collection of taxes; warrant for collection; fees.
- Chapter 62C — Section 47. Action of contract for unpaid taxes.
- Section 47A. Licenses and certificates of authority issued by governmental entities; persons furnishing goods — services or real estate space to governmental entities; lists; determination of unpaid taxes.
- Chapter 62C — Section 48. Liability of lessee for tax due from lessor.
- Chapter 62C — Section 49. Information for collection of taxes; injunction.
- Section 49A. Certification of compliance with tax laws as prerequisite to obtaining license or governmental contract.
- Chapter 62C — Section 50. Liens upon property for nonpayment of taxes.
- Chapter 62C — Section 51. Sale or transfer of corporate assets; procedure.
- Chapter 62C — Section 52. Waiver of lien; certificate showing good standing; fees.
- Chapter 62C — Section 53. Levy upon property for payment of tax.
- Chapter 62C — Section 54. Surrender of property or discharge of obligation; exceptions; personal liability; penalty.
- Chapter 62C — Section 55. Books or records relating to property subject to levy.
- Chapter 62C — Section 55A. Exempt property.
- Chapter 62C — Section 56. Seizure of property; notice; sale.
- Chapter 62C — Section 57. Disposition of hard to keep property; notice to owner; public sale.
- Chapter 62C — Section 58. Redemption of property.
- Chapter 62C — Section 59. Certificates of sale; execution of deeds.
- Chapter 62C — Section 60. Effect of certificates of sale and deeds.
- Chapter 62C — Section 61. Record of sales and redemptions of real property.
- Chapter 62C — Section 62. Expenses of levy and sale.
- Chapter 62C — Section 63. Disposition of money realized under secs. 53[64.
- Chapter 62C — Section 64. Release of levy; return of wrongfully levied property.
- Chapter 62C — Section 65. Time for collection of taxes.
- Chapter 62C — Section 66. Bonds of licensees and registrants subject to chapters 64A[64C and 64E[64J.
- Chapter 62C — Section 67. Licenses and registration certificates of taxpayers under chapters 64A, 64C and 64E[64J.
- Chapter 62C — Section 67A. Shows; registration certificates.
- Chapter 62C — Section 67B. Reciprocal agreements with other states for payment of sales and use taxes.
- Chapter 62C — Section 67C. Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates.
- Chapter 62C — Section 68. Suspension or revocation of license or registration; appeal; reissuance of registration.
- Chapter 62C — Section 69. Destruction of certain copies, returns, statements or documents.
- Chapter 62C — Section 70. Testimony and proofs under oath taken by commissioner; witnesses; production of books, papers, etc.
- Chapter 62C — Section 71. Notice under this chapter.
- Chapter 62C — Section 72. Person defined.
- Chapter 62C — Section 73. Tax evasion, failure to collect or pay tax, keep records or supply information; penalties.
- Chapter 62C — Section 74. Disclosure of information by tax preparer.
- Chapter 62C — Section 75. False statements by taxpayers subject to secs. 11 and 30; liability; penalty.
- Chapter 62C — Section 76. Failure to possess license or registration as required by secs. 67 and 67A; penalty.
- Chapter 62C — Section 77. Failure to file return, list or report, or information required by sec. 8; penalty.
- Chapter 62C — Section 78. Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112.
- Chapter 62C — Section 79. Time; filing returns; payments.
- Chapter 62C — Section 80. In-person interviews with taxpayers; explanations.
- Chapter 62C — Section 81. Armed forces personnel; extended deadline.
- Chapter 62C — Section 82. Aggregate statistical report of taxes collected from corporations and businesses; contents.
- Chapter 62C — Section 83. Annual reports of corporations, banks, and insurance companies as to income.
- Chapter 62C — Section 84. Substantial understatement of tax on joint return; relief from liability for spouse; conditions.
- Chapter 62C — Section 85. Payment by electronic transfer of funds; filing by electronic data submission.
Disclaimer: These codes may not be the most recent version. Massachusetts may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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