There is a newer version of the Massachusetts General Laws
2006 Massachusetts Code - CHAPTER 63. — TAXATION OF CORPORATIONS.
- Chapter 63 — Section 1. Definitions.
- Chapter 63 — Section 2. Excise rate for financial institutions.
- Chapter 63 — Section 2A. Determination of net income for financial institutions.
- Chapter 63 — Section 3, 4. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 5, 6. Repealed, 1934, 323, Sec. 1.
- Chapter 63 — Section 7. Effect of assessment on other levies.
- Chapter 63 — Section 8--10B. Repealed, 1925, 343, Sec. 1.
- Chapter 63 — Section 11. Repealed, 1984, 485, Sec. 3.
- Chapter 63 — Section 12. Repealed, 1966, 14, Sec. 12.
- Chapter 63 — Section 13. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 14. Repealed, 1931, 426, Sec. 6.
- Chapter 63 — Section 15--17. Repealed, 1984, 485, Secs. 4--6.
- Chapter 63 — Section 18. Repealed, 1990, 499, Sec. 11.
- Chapter 63 — Section 18A. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 19. Repealed, 1966, 14, Sec. 15.
- Chapter 63 — Section 20. Insurance premiums subject to taxation; rate.
- Chapter 63 — Section 21. Additional tax on foreign companies.
- Chapter 63 — Section 22. Companies other than life; premiums subject to taxation; rate.
- Chapter 63 — Section 22A. Domestic companies; annual total gross investment income earned tax.
- Chapter 63 — Section 22B. Investment privilege excise; net investment income.
- Chapter 63 — Section 22C. Credit against investment privilege excise.
- Chapter 63 — Section 22D. Gains, determination for investment privilege excise purposes; definitions.
- Chapter 63 — Section 23. Foreign companies; premiums subject to taxation; rate.
- Chapter 63 — Section 24. Deductions.
- Chapter 63 — Section 24A. Retaliatory taxes; applicability and reciprocal exemption; definition.
- Chapter 63 — Section 25. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 26. Examination of records.
- Chapter 63 — Section 27. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 28. Payment; time; basis for liability.
- Chapter 63 — Section 29. Liability for taxes.
- Chapter 63 — Section 29A. Fire and marine companies; tax on underwriting profit; computation.
- Chapter 63 — Section 29B. Taxation of reciprocal or inter-insurance exchange agents.
- Chapter 63 — Section 30. Business corporations; definitions; value of tangible property; net worth.
- Chapter 63 — Section 30A. Repealed, 1966, 698, Sec. 52.
- Chapter 63 — Section 31. Repealed, 1962, 756, Sec. 4.
- Chapter 63 — Section 31A. Investment credit for certain corporations; limitations.
- Chapter 63 — Section 31B. Excess payments; rate reduction.
- Chapter 63 — Section 31C. Credit for certain corporations; increase in number of full-time employees.
- Chapter 63 — Section 31D. Definitions applicable to secs. 31D31F.
- Chapter 63 — Section 31E. Credit for company shuttle van purchase or lease expenses.
- Chapter 63 — Section 31F. Vanpool vehicle registration; fee.
- Chapter 63 — Section 31G. Expired. See 1988, 236, Sec. 43.
- Chapter 63 — Section 32. Domestic corporations; rate.
- Chapter 63 — Section 32A. Repealed, 1960, 548, Sec. 5.
- Chapter 63 — Section 32B. Consolidated return of income by certain corporations.
- Chapter 63 — Section 32C. Maximum amount of credits; carryover.
- Chapter 63 — Section 32D. S corporations; net income measure.
- Chapter 63 — Section 33. Taxation of subsidiaries or affiliated corporations.
- Chapter 63 — Section 34. Repealed, 1960, 548, Sec. 6.
- Chapter 63 — Section 34A. Repealed, 1924, 26, Sec. 1.
- Chapter 63 — Section 35, 36. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 37. Repealed, 1966, 698, Sec. 57.
- Chapter 63 — Section 38. Determination of net income derived from business carried on within commonwealth.
- Chapter 63 — Section 38A. Taxable net income.
- Chapter 63 — Section 38B. Financial institutions and corporations engaged exclusively in buying, selling, dealing in or holding securities.
- Chapter 63 — Section 38C. Manufacturing and research and development corporations.
- Chapter 63 — Section 38D. Deduction of expenditures for industrial waste treatment or air pollution control facilities.
- Chapter 63 — Section 38E. Eligible business facility; excise credit.
- Chapter 63 — Section 38F. Deduction from net income for compensation paid to individuals employed by eligible business facility domiciled in present or former eligible section of substantial poverty.
- Chapter 63 — Section 38G. Reporting wholly-owned DISC income.
- Chapter 63 — Section 38H. Alternative energy sources; deduction.
- Chapter 63 — Section 38I. Wages deemed compensation paid in commonwealth; deduction; election.
- Chapter 63 — Section 38J. Qualified research contribution deduction.
- Chapter 63 — Section 38K. Repealed, 1985, 188, Sec. 10A.
- Chapter 63 — Section 38L. Natural heritage and endangered species fund contributions.
- Chapter 63 — Section 38M. Credit against amount of excise due; research expenses.
- Chapter 63 — Section 38N. Economic development incentive program; tax credit for certified projects.
- Chapter 63 — Section 38O. Economic opportunity areas; tax deduction for renovation of abandoned buildings.
- Chapter 63 — Section 38P. Harbor maintenance taxes; credit.
- Chapter 63 — Section 39. Foreign corporations; tax rate.
- Chapter 63 — Section 39A. Tax on foreign subsidiary corporation.
- Chapter 63 — Section 39B. Repealed, 1924, 26, Sec. 1.
- Chapter 63 — Section 39C. Repealed, 1960, 548, Sec. 8.
- Chapter 63 — Section 40. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 41. Repealed, 1966, 698, Sec. 63.
- Chapter 63 — Section 42. Alternative method of determining net income.
- Chapter 63 — Section 42A. Taxable net income.
- Chapter 63 — Section 42B. Foreign manufacturing and research and development corporations.
- Chapter 63 — Section 42C. Repealed, 1966, 698, Sec. 66.
- Chapter 63 — Section 43. Repealed, 1945, 735, Sec. 3.
- Chapter 63 — Section 44--46. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 47. Repealed, 1953, 654, Sec. 60.
- Chapter 63 — Section 48--51. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 52. Unconstitutionality of excise tax law; effect; revival of former act.
- Chapter 63 — Section 52A. Utility corporations; definitions; rate and payment of tax; limitation; disposition of revenue.
- Chapter 63 — Section 53. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 54. Repealed, 1951, 641, Sec. 2.
- Chapter 63 — Section 55. Valuation.
- Chapter 63 — Section 56. Repealed, 1925, 343, Sec. 4.
- Chapter 63 — Section 56A. Repealed, 1966, 698, Sec. 69.
- Chapter 63 — Section 57. Repealed, 1928, 13, Sec. 2.
- Chapter 63 — Section 58. Tax rate.
- Chapter 63 — Section 58A. Repealed, 1925, 343, Sec. 6.
- Chapter 63 — Section 59. Assessment of additional taxes.
- Chapter 63 — Section 60. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 61--66. Repealed, 1928, 138.
- Chapter 63 — Section 67. Corporations interested in ships and vessels; assessment; rate; return; deductions.
- Chapter 63 — Section 68. Effect on other taxes.
- Chapter 63 — Section 68A. Conflict between local and state valuations; remedy.
- Chapter 63 — Section 68B. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 69. Inspection of records; examination of officers.
- Chapter 63 — Section 70--71B. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 72--76A. Repealed, 1976, 415, Sec. 102.
- Chapter 63 — Section 77, 78. Repealed, 1930, 416, Sec. 2.
- Chapter 63 — Section 79. Penalty for failure to make return for corporate franchise tax.
- Chapter 63 — Section 80. Collection of penalties.
- Chapter 63 — Section 81. Local taxation, defined.
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