General Laws of Massachusetts - Chapter 62F Limitation on the Growth of State Tax Revenues
- Massachusetts General Laws - Preamble - Chapter 62F, Section 1
It is the intent of this chapter that there be established for each fiscal year a state tax revenue growth limit calculated on the basis...
- Massachusetts General Laws - Definitions - Chapter 62F, Section 2
For the purposes of this chapter the following definitions apply: “Allowable State Tax Revenues” means for any fiscal year beginning after June 30, 1986 an...
- Massachusetts General Laws - Limitation on growth of allowable state tax revenues - Chapter 62F, Section 3
Except as otherwise specifically provided herein, the governor and the general court in exercising their respective constitutional and statutory duties shall endeavor in each fiscal...
- Massachusetts General Laws - Adjustments to allowable state tax revenues - Chapter 62F, Section 4
Allowable state tax revenues for a fiscal year shall be reduced, if, after the effective date of this chapter, by an enactment of the general...
- Massachusetts General Laws - State auditor; oversight - Chapter 62F, Section 5
(a) The commissioner shall annually, on or before September first prepare a report of the net state tax revenues and the allowable state tax revenues...
- Massachusetts General Laws - Effect of net state tax revenues in excess of allowable state tax revenues; tax credit - Chapter 62F, Section 6
If net state tax revenues in any fiscal year exceed allowable state tax revenues for said fiscal year the amount of such excess, as determined...
- Massachusetts General Laws - Repealed, 2012, 165, Sec. 118 - Chapter 62F, Section 6A
Repealed, 2012, 165, Sec.
- Massachusetts General Laws - Taxpayer suits - Chapter 62F, Section 7
The Supreme Judicial Court or Superior Court may, upon the petition of not less than twenty-four taxable inhabitants of the Commonwealth, not more than six...
- Massachusetts General Laws - Severability - Chapter 62F, Section 8
The provisions of this law are severable, and if any clause, sentence, paragraph, or section of this chapter or an application thereof shall be adjudged...
Last modified: September 11, 2015