Go to previous versions
of
this Chapter
2022 Massachusetts General Laws
Part I - Administration of the Government
Title IX - Taxation
Chapter 62 - Taxation of Incomes
- Section 1 - Definitions
- Section 2 - Gross Income, Adjusted Gross Income and Taxable Income Defined; Classes
- Section 3 - Taxable Income: Adjusted Gross Income Less Deductions and Exemptions
- Section 4 - Rates of Tax for Residents, Non-Residents and Corporate Trusts
- Section 5 - Exempt Income of Individuals; Exemption of Stock Bonus, Pension or Profit-Sharing Trust
- Section 5a - Taxation of Income Earned by Non-Residents; Regulations; Certain Military Personnel
- Section 5b - Repealed, 1973, 723, Sec. 2
- Section 5c - Taxation of Unincorporated Homeowners' Association
- Section 6 - Credits
- Section 61/2 - Medical Device Company Tax Credit; Credit Transfer Program
- Section 6a, 6b - Repealed, 1971, 555, Sec. 5
- Section 6c - Massachusetts State Election Campaign Fund; Voluntary Contributions
- Section 6d - Natural Heritage and Endangered Species Fund; Contributions
- Section 6e - Organ Transplant Fund; Voluntary Contributions
- Section 6f - Gross Income; Determination of Capital Gains; Basis of Property
- Section 6g - Massachusetts State Public Health HIV and Hepatitis Fund; Voluntary Contributions; Use of Contributions
- Section 6h - Massachusetts United States Olympic Fund; Voluntary Contributions
- Section 6i - Low-Income Housing Tax Credit
- Section 6j - Massachusetts Historic Rehabilitation Tax Credit
- Section 6k - Refunds and Contributions Credited to Massachusetts Military Family Relief Fund
- Section 6l - Application and Refund of Certain Credits Under Sec. 6; Substantiation of Claims; Regulations
- Section 6m - Contribution of Refund to Homeless Animal Prevention and Care Fund; Annual Report
- Section 6n - Repealed, 2012, 224, Sec. 41a
- Section 7 - Repealed, 1979, 409, Sec. 4
- Section 7a, 7b - Repealed, 1971, 555, Sec. 5
- Section 8 - Repealed, 2008, 173, Sec. 19
- Section 9 - Estates of Deceased Persons
- Section 10 - Income From Trust Estates; Deductions
- Section 10a - Qualified Funeral Trusts
- Section 11 - Income Received From Nonresident Trustee
- Section 11a - Income From Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Deduction and Withholding
- Section 11b - Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Returns, Declarations of Estimated Tax and Payments; Liability
- Section 12, 12a - Repealed, 2004, 262, Sec. 16
- Section 13 - Application of Sections to All Fiduciaries
- Section 14 - Applicability to Corporate Trustees
- Section 15 - Duties of Corporate Trustees
- Section 16 - Agreement as to Total Tax Due From Trustees
- Section 17 - Partners Subject to Tax; Distributive Shares; Partners' Separate Returns; Determination of Income; Common Trust Funds
- Section 17a - Taxation of Shareholders of S Corporations
- Section 18 - Repealed, 1976, 415, Sec. 100
- Section 19 - Repealed, 2008, 173, Sec. 22
- Section 20, 21 - Repealed, 1966, 698, Sec. 18
- Section 21a - Repealed, 1938, 489, Sec. 8
- Section 22 To 24 - Repealed, 1976, 415, Sec. 100
- Section 25 - Individuals, Fiduciaries and Estates Subject to Tax
- Section 25a - Repealed, 1971, 555, Sec. 14
- Section 26 - Repealed, 1976, 415, Sec. 100
- Section 27 - Repealed, 1956, 128
- Section 28 To 33 - Repealed, 1976, 415, Sec. 100
- Section 34 - Repealed, 1947, 483, Sec. 2
- Section 35 To 37b - Repealed, 1976, 415, Sec. 100
- Section 38 - Repealed, 1953, 654, Sec. 45
- Section 39 - Repealed, 1976, 415, Sec. 100
- Section 40 - Repealed, 1961, 251
- Section 41 - Repealed, 1976, 415, Sec. 100
- Section 42 - Liability of Fiduciaries
- Section 43 To 46 - Repealed, 1976, 415, Sec. 100
- Section 47 - Repealed, 1930, 416, Sec. 2
- Section 48 - Repealed, 1976, 415, Sec. 100
- Section 49 To 53 - Repealed, 1931, 426, Sec. 184
- Section 54 - Severability
- Section 55 To 60 - Repealed, 1976, 415, Sec. 100
- Section 61 - Repealed, 1971, 555, Sec. 17
- Section 62 - Methods of Accounting; Fiscal Years
- Section 63 - Installment Transactions
- Section 64 - Optional Tax Table
- Section 6.5 - Medical Device Company Tax Credit; Credit Transfer Program
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.