|
|
Court OpinionsState LawsUS CodeUS Constitution |
Massachusetts General Laws - Administrative Provisions Relative to State Taxation - Chapter 62cLegal Research Home > Massachusetts Lawyer > Administrative Provisions Relative to State Taxation > Massachusetts General Laws - Administrative Provisions Relative to State Taxation - Chapter 62c Sponsored Links Definitions . Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings: ...
Application of chapter . Section 2. The provisions of this chapter shall, so far as pertinent and consistent, apply to the taxes imposed by chapter ...
Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts . Section 3. The administration ...
Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement . Section 4. The commissioner may by regulation provide with respect to any ...
Returns; filing; declaration covering perjury; improper filings . [Text of section effective for tax years beginning on or after January 1, 2003. See 2002, ...
Non-custodial parents; indication of status on income tax return . Section 5A. The commissioner shall require that the information required pursuant to section five shall ...
Persons required to make returns; fiduciaries; time for making . Section 6. (a) Every individual inhabitant of the commonwealth who receives or accrues during the ...
Partnerships required to file returns . Section 7. Every partnership, other than a corporate trust as defined in chapter sixty-two, having a usual place of ...
Annual reports by entities doing business in the state; trustee and fiduciary reports . Section 8. Every individual, corporation, partnership, association, trust, estate, organization, society, ...
Show promoters; reports; records . Section 8A. Every promoter shall file with the commissioner a report for each calendar month for all shows held within ...
Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs . Section 9. If any person fails to file ...
Withholding tax returns; payment . Section 10. Every employer who is required to deduct and withhold taxes under section two of chapter sixty-two B shall ...
Corporate returns . Section 11. (a) Every domestic business corporation and every foreign corporation, both as defined in section thirty of chapter sixty-three, every domestic ...
Banks, insurance companies, utility and certain other corporations; additional returns; contents . Section 12. (a) Every bank, as defined in section one of chapter sixty-three, ...
Repealed, 1992, 402, Sec. 2 . ...
Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12 . Section 13. The commissioner may require from any corporation, company, ...
Report of gross receipts by taxpayers subject to chapter 63A; computation of tax . Section 14. Every taxpayer subject to taxation under chapter sixty-three A ...
Signing of returns required by Secs. 11 to 14 . Section 15. Returns required by sections eleven to fourteen, inclusive, shall be signed by the ...
Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, and 138 . Section 16. (a) Every distributor and unclassified exporter, ...
Repealed, 1982, 352, Sec. 3 . ...
Return by executor . Section 17. (a) An executor, as defined in chapter sixty-five C, of the estate of a resident or nonresident decedent, shall, ...
Beano, raffle, or bazaar; organizations required to file returns . Section 18. Every organization operating or conducting a game under section thirty-eight of chapter ten ...
Extension of time for filing return . Section 19. For good cause the commissioner may grant a reasonable extension of time for filing any return ...
Inspection of returns, books, accounts and other records in possession of commissioner . Section 20. Returns shall be open to the inspection of the commissioner, ...
Disclosure of tax information . Section 21. (a) The disclosure by the commissioner, or by any deputy, assistant, clerk or assessor, or other employee of ...
Repealed, 1992, 402, Sec. 4 . ...
Inspection or use of returns or other information by governmental agencies . Section 22. The commissioner may permit the Secretary of the Treasury of the ...
Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner . Section 23. The commissioner may participate jointly with the ...
Verification of returns; inspection of stampers . Section 24. For the purpose of verifying any return filed under this chapter, the commissioner or his duly ...
Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, and 138; inspection . Section 25. Every distributor, unclassified importer, ...
Assessment of taxes . Section 26. (a) Taxes shall be deemed to be assessed at the amount shown as the tax due upon any return ...
Extension of time for assessment . Section 27. If, before the expiration of the time prescribed under section twenty-six for the assessment of any tax, ...
Failure to file or filing of incorrect return; determination and assessment of tax . Section 28. If a person who has been notified by the ...
Collection of tax jeopardized by delay; immediate assessment . Section 29. If the commissioner believes that the collection of any tax will be jeopardized by ...
Federal income tax changes; assessment; abatement; penalty . Section 30. If the federal taxable income of a person subject to taxation under chapter sixty-two is ...
Notice of assessment in excess of amount on return . Section 31. If the assessment of any tax is in excess of the amount shown ...
Notice of unpaid corporate or partnership assessment; liability of individuals; abatement . Section 31A. If a person fails to pay to the commissioner any required ...
Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes . Section 32. (a) Taxes shall be due and payable at ...
Late returns; penalty; abatement . Section 33. (a) If any return is not filed with the commissioner on or before its due date or within ...
United States postmark; alternative private delivery service; date of payment; application of section . Section 33A. If any return, application for abatement of tax, statement ...
Penalty for failure to file returns; payment . Section 34. If any person required to file a return, list or report of a payment to ...
Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer . [Text of section applicable to payments received ...
Overpayment of tax, interest, or penalty; refunds; persons against whom a default or arrest warrant has been issued . Section 36. If, on the verification ...
Correction of error without application of taxpayer . Section 36A. If the commissioner determines that any tax has been assessed at an excessive amount because ...
Erroneous written advice from department of revenue; waiver of penalty . Section 36B. The commissioner shall waive or abate any portion of any penalty or ...
Application for abatement; hearing; notice of decision . Section 37. Any person aggrieved by the assessment of a tax, other than a tax assessed under ...
Settlement of tax liability . Section 37A. The commissioner may accept a lesser amount than the tax liability owed by a taxpayer in final and ...
Installment payment agreements; modification or termination . Section 37B. (a) The commissioner is authorized to enter into written agreements with any taxpayer under which such ...
Prerequisites for abatement . Section 38. No tax assessed on any person liable to taxation shall be abated unless the person assessed shall have filed, ...
Appeal from refusal for abatement . Section 39. Any person aggrieved by the refusal of the commissioner to abate or to refund any tax, in ...
Refund of overpaid taxes; interest . Section 40. (a) If any refund of any tax, interest or penalties is made pursuant to sections thirty, thirty-one ...
Remedies; restrictions . Section 41. The remedies provided by section thirty-seven to forty, inclusive, shall be exclusive, whether or not the tax is wholly illegal. ...
Abatement of taxes by appellate tax board . Section 42. Taxes with interest and costs thereon, due to the commonwealth, which are unpaid and uncollectible, ...
Unpaid taxes not warranting collection; abatement . Section 43. The commissioner is authorized to abate the unpaid portion of the assessment of any tax or ...
Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner . Section 44. (a) If any vendor liable for any amount under ...
Designation of banks as depository for receiving taxes . Section 45. The commissioner is authorized, subject to the approval of the state treasurer, to designate ...
Quarterly returns; regulations; underpayment . Section 45A. With respect to returns required to be filed under sections ten and sixteen, the commissioner, notwithstanding the due ...
Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent . Section 45B. With respect ...
Powers and remedies of commissioner for collection of taxes; warrant for collection; fees . Section 46. The commissioner shall have for the collection of taxes ...
Action of contract for unpaid taxes . Section 47. The commissioner may recover any unpaid tax in an action of contract brought in the name ...
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 . ...
Liability of lessee for tax due from lessor . Section 48. The lessee of real estate or tangible personal property of any corporation, company or ...
Information for collection of taxes; injunction . Section 49. Taxes due from a company, association or corporation may be collected by an information brought in ...
Certification of compliance with tax laws as prerequisite to obtaining license or governmental contract . Section 49A. (a) Any person applying to any department, board, ...
Liens upon property for nonpayment of taxes . [Subsection (a) applicable as provided by 2004, 262, Sec. 70.] ...
Sale or transfer of corporate assets; procedure . Section 51. At least five days prior to the sale or transfer, otherwise than in the ordinary ...
Waiver of lien; certificate showing good standing; fees . Section 52. The commissioner is hereby authorized to issue to any corporation, upon written request of ...
Levy upon property for payment of tax . Section 53. (a) If any person liable to pay any tax neglects or refuses to pay the ...
Surrender of property or discharge of obligation; exceptions; personal liability; penalty . Section 54. (a) Except as otherwise provided in subsection (b), any person in ...
Books or records relating to property subject to levy . Section 55. If a levy has been made or is about to be made on ...
Exempt property . Section 55A. (a) There shall be exempt from levy the following property:— (1) Such items of wearing ...
Seizure of property; notice; sale . Section 56. (a) As soon as practicable after seizure of property, notice in writing shall be given by the ...
Disposition of hard to keep property; notice to owner; public sale . Section 57. If the commissioner determines that any property seized is liable to ...
Redemption of property . Section 58. (a) Any person whose property has been levied upon shall have the right to pay the amount due, together ...
Certificates of sale; execution of deeds . Section 59. (a) In the case of property sold as provided in section fifty-six the commissioner shall give ...
Effect of certificates of sale and deeds . Section 60. (a) In all cases of sale pursuant to section fifty-six of property, other than real ...
Record of sales and redemptions of real property . Section 61. The commissioner shall keep a record of all sales of real property under section ...
Expenses of levy and sale . Section 62. The commissioner shall determine the expenses to be allowed in all cases of levy and sale. ...
Disposition of money realized under Secs. 53 through 64 . Section 63. Any money realized by proceedings under sections fifty-three through sixty-four whether by seizure, ...
Release of levy; return of wrongfully levied property . Section 64. (a) It shall be lawful for the commissioner, under regulations prescribed by him, to ...
Time for collection of taxes; bankruptcy cases . [First paragraph applicable as provided by 2004, 262, Sec. 70.] ...
Bonds of licensees and registrants subject to chapters 64A to 64C and 64E to 64J . Section 66. The commissioner may require any person required ...
Licenses and registration certificates of taxpayers under chapters 64A, 64C and 64E to 64J . Section 67. Each vendor, as defined in chapter sixty-four H ...
Shows; registration certificates . Section 67A. (a) Every promoter of a show within the commonwealth shall, at least ten days prior to the opening of ...
Reciprocal agreements with other states for payment of sales and use taxes . Section 67B. The commissioner may enter into reciprocal agreements with appropriate officials ...
Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates . Section 67C. If the commissioner determines that significant tax evasion ...
Suspension or revocation of license or registration; appeal; reissuance of registration . Section 68. The commissioner may suspend or revoke any license or registration issued ...
Destruction of certain copies, returns, statements or documents . Section 69. The commissioner may, after the lapse of three years from the date of their ...
Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc. . Section 70. The commissioner may take testimony and proofs under ...
Notice under this chapter . Section 71. Any notice authorized or required under the provisions of this chapter may be served personally or may be ...
Person defined . Section 72. The term “person”, as used in section seventy-three, shall include, but not be limited to, an officer or employee of ...
Tax evasion, failure to collect or pay tax, keep records or supply information; penalties . Section 73. (a) Any person who willfully attempts in any ...
Disclosure of information by tax preparer . Section 74. No person engaged in the business of preparing tax returns shall disclose any information obtained in ...
False statements by taxpayers subject to Secs. 11 and 30; liability; penalty . Section 75. If any return required by sections eleven or thirty contains ...
Failure to possess license or registration as required by Secs. 67 and 67A; penalty . Section 76. Any person who conducts any business in the ...
Failure to file return, list or report, or information required by Sec. 8; penalty . Section 77. Any individual, partnership, association, trust, corporate trust or ...
Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112 . ...
Time; filing returns; payments . Section 79. For purposes of this chapter: (a) Any return filed before the last day ...
In-person interviews with taxpayers; explanations . Section 80. (a) An officer or employee of the department of revenue shall before or at an initial interview ...
Armed forces personnel; extended deadline . Section 81. (a) In the case of an individual serving in the Armed Forces of the United States, or ...
Aggregate statistical report of taxes collected; contents . Section 82. (a) The commissioner annually shall prepare and publish an aggregate statistical report of taxes collected ...
Report to state secretary; corporations required to report; contents . Section 83. (a)(i) Every corporation that is required to file both a report pursuant to ...
Substantial understatement of tax on joint return; relief from liability for spouse; conditions . Section 84. Under regulations promulgated by the commissioner, if: ...
Electronic funds transfers . Section 85. The commissioner may provide for the payment of any tax, interest or penalty or the refund or abatement thereof ...
Last modified: March 27, 2006 |