General Laws of Massachusetts - Chapter 62C Administrative Provisions Relative to State Taxation
- Massachusetts General Laws - Definitions - Chapter 62C, Section 1
The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings: “Administering agency head”, the agency head responsible...
- Massachusetts General Laws - Application of chapter - Chapter 62C, Section 2
The provisions of this chapter shall, so far as pertinent and consistent, apply to the taxes imposed by chapter sixty A; by chapters sixty-two through...
- Massachusetts General Laws - Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts - Chapter 62C, Section 3
The administration of this chapter, and of the statutes referred to in section two, is vested in the commissioner. All forms necessary and proper for...
- Massachusetts General Laws - Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit - Chapter 62C, Section 3A
In applying the laws referred to in section 2, the commissioner may, in his discretion, disallow the asserted tax consequences of a transaction by asserting...
- Massachusetts General Laws - Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement - Chapter 62C, Section 4
The commissioner may by regulation provide with respect to any amount required to be shown on a form prescribed by him for any return, statement,...
- Massachusetts General Laws - Returns; filing; declaration covering perjury; improper filings - Chapter 62C, Section 5
Any return, document or tax payment required or permitted to be filed under this chapter shall be filed with or transmitted to the commissioner in...
- Massachusetts General Laws - Non-custodial parents; indication of status on income tax return - Chapter 62C, Section 5A
The commissioner shall require that the information required pursuant to section five shall include, on returns filed pursuant to chapter sixty-two, an indication of whether...
- Massachusetts General Laws - Persons required to make returns; fiduciaries; time for making - Chapter 62C, Section 6
(a) Every individual inhabitant of the commonwealth who receives or accrues during the taxable year Massachusetts gross income, as defined in section two of chapter...
- Massachusetts General Laws - Partnerships required to file returns - Chapter 62C, Section 7
Every partnership having a usual place of business in the commonwealth shall file, on or before the fifteenth day of the fourth month following the...
- Massachusetts General Laws - Annual reports by entities doing business in the state; trustee and fiduciary reports - Chapter 62C, Section 8
Every individual, corporation, partnership, association, trust, estate, organization, society, club, governmental agency or any other entity doing business in the commonwealth shall report annually to...
- Massachusetts General Laws - Show promoters; reports; records - Chapter 62C, Section 8A
Every promoter shall file with the commissioner a report for each calendar month for all shows held within the commonwealth with respect to which he...
- Massachusetts General Laws - Employment-sponsored health plans; annual statements for covered individuals; penalties - Chapter 62C, Section 8B
(a) An employer or other sponsor of an employment-sponsored health plan shall (i) provide, or contract with service providers or insurance carriers to provide, a...
- Massachusetts General Laws - Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs - Chapter 62C, Section 9
If any person fails to file an income tax return required by section six or seven of this chapter, any justice of the supreme judicial...
- Massachusetts General Laws - Withholding tax returns; payment - Chapter 62C, Section 10
Every employer who is required to deduct and withhold taxes under section two of chapter sixty-two B shall file returns and make payments of such...
- Massachusetts General Laws - Corporate returns - Chapter 62C, Section 11
Except as otherwise provided in this chapter, every business corporation, as defined in section 30 of chapter 63, shall, on or before the fifteenth day...
- Massachusetts General Laws - Banks, insurance companies and certain other corporations; additional returns; contents - Chapter 62C, Section 12
(a) Every financial institution, as defined in section 1 of chapter 63, shall, on or before the fifteenth day of the third month following the...
- Massachusetts General Laws - Repealed, 1992, 402, Sec. 2 - Chapter 62C, Section 12A
Repealed, 1992, 402, Sec.
- Massachusetts General Laws - Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12 - Chapter 62C, Section 13
The commissioner may require from any corporation, company, organization or association required to file a return under sections eleven or twelve of this chapter to...
- Massachusetts General Laws - Report of gross receipts by taxpayers subject to chapter 63A; computation of tax - Chapter 62C, Section 14
Every taxpayer subject to taxation under chapter sixty-three A shall on or before April fifteenth of each year make a return to the commissioner of...
- Massachusetts General Laws - Signing of returns required by Secs. 11 to 14 - Chapter 62C, Section 15
Returns required by sections eleven to fourteen, inclusive, shall be signed by the treasurer or assistant treasurer, or in their absence or incapacity by any...
- Massachusetts General Laws - Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138 - Chapter 62C, Section 16
(a) Every distributor and unclassified exporter, as defined in paragraphs (c) and (j) of section one of chapter sixty-four A, shall, on or before the...
- Massachusetts General Laws - Repealed, 1982, 352, Sec. 3 - Chapter 62C, Section 16A
Repealed, 1982, 352, Sec.
- Massachusetts General Laws - Return by executor - Chapter 62C, Section 17
(a) An executor, as defined in chapter sixty-five C, of the estate of a resident or nonresident decedent, shall, within nine months after the date...
- Massachusetts General Laws - Beano, raffle, or bazaar; organizations required to file returns - Chapter 62C, Section 18
Every organization operating or conducting a game under section thirty-eight of chapter ten shall within ten days after such game is held file an information...
- Massachusetts General Laws - Extension of time for filing return - Chapter 62C, Section 19
For good cause the commissioner may grant a reasonable extension of time for filing any return required by this chapter, provided that the taxpayer, on...
- Massachusetts General Laws - Inspection of returns, books, accounts and other records in possession of commissioner - Chapter 62C, Section 20
Returns shall be open to the inspection of the commissioner, and his deputies, assistants and clerks when acting under his authority. The books, accounts and...
- Massachusetts General Laws - Disclosure of tax information - Chapter 62C, Section 21
(a) The disclosure by the commissioner, or by any deputy, assistant, clerk or assessor, or other employee of the commonwealth or of any city or...
- Massachusetts General Laws - Repealed, 1992, 402, Sec. 4 - Chapter 62C, Section 21A
Repealed, 1992, 402, Sec.
- Massachusetts General Laws - Unauthorized willful inspection of information contained in return or document filed with the commission; penalties - Chapter 62C, Section 21B
The unauthorized willful inspection of information contained in or set forth in a return or document filed with the commissioner, or of information which can...
- Massachusetts General Laws - Inspection or use of returns or other information by governmental agencies - Chapter 62C, Section 22
The commissioner may permit the Secretary of the Treasury of the United States or his delegate, or the proper tax officer of any territory, state...
- Massachusetts General Laws - Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner - Chapter 62C, Section 23
The commissioner may participate jointly with the Secretary of the Treasury of the United States or his delegate, or with the proper tax officer of...
- Massachusetts General Laws - Verification of returns; inspection of stampers - Chapter 62C, Section 24
[ First paragraph effective until July 1, 2013. For text effective July 1, 2013, see below.]For the purpose of verifying any return filed under this...
- Massachusetts General Laws - Income reporting by member or indirect owner of pass-through entity; unified audit procedure; statute of limitations for tax assessment; opting out of unified audit procedure - Chapter 62C, Section 24A
[ Text of section effective until July 1, 2013. For text effective July 1, 2013, see below.](a) Members or indirect owners of a pass-through entity...
- Massachusetts General Laws - Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64M and 138; inspection - Chapter 62C, Section 25
A distributor, unclassified importer, unclassified exporter or purchaser referred to in section 1 of chapter 64A, a stamper appointed under section 30 of chapter 64C,...
- Massachusetts General Laws - Assessment of taxes - Chapter 62C, Section 26
(a) Taxes shall be deemed to be assessed at the amount shown as the tax due upon any return filed under the provisions of this...
- Massachusetts General Laws - Extension of time for assessment - Chapter 62C, Section 27
If, before the expiration of the time prescribed under section twenty-six for the assessment of any tax, the commissioner and the taxpayer consent in writing...
- Massachusetts General Laws - Failure to file or filing of incorrect return; determination and assessment of tax - Chapter 62C, Section 28
If a person who has been notified by the commissioner that he has failed to file a return or has filed an incorrect or insufficient...
- Massachusetts General Laws - Collection of tax jeopardized by delay; immediate assessment - Chapter 62C, Section 29
If the commissioner believes that the collection of any tax will be jeopardized by delay, he shall, whether or not the time otherwise prescribed by...
- Massachusetts General Laws - Federal income tax changes; assessment; abatement; penalty - Chapter 62C, Section 30
If the federal government finally determines that there is a difference from the amount previously reported in (1) the taxable income of a person subject...
- Massachusetts General Laws - Adjustments based on final determination of tax due in certain other jurisdictions; report to commissioner; additional tax due or credit allowed in the commonwealth - Chapter 62C, Section 30A
(a) If the tax due any other state, territory or possession of the United States, or the Dominion of Canada or any of its provinces,...
- Massachusetts General Laws - Notice of assessment in excess of amount on return - Chapter 62C, Section 31
If the assessment of any tax is in excess of the amount shown on the return as the tax due, the commissioner shall, as soon...
- Massachusetts General Laws - Notice of unpaid corporate or partnership assessment; liability of individuals; abatement - Chapter 62C, Section 31A
If a person fails to pay to the commissioner any required tax of a corporation, partnership or limited liability company and the person is personally...
- Massachusetts General Laws - Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes - Chapter 62C, Section 32
(a) Taxes shall be due and payable at the time when the tax return is required to be filed, determined without regard to any extension...
- Massachusetts General Laws - Outstanding obligations on installment transactions; method for determining interest - Chapter 62C, Section 32A
[Text of section effective for tax years beginning on or after January 1, 2010 with respect to installment obligations as of the close of the...
- Massachusetts General Laws - Late returns; penalty; abatement - Chapter 62C, Section 33
(a) If any return is not filed with the commissioner on or before its due date or within any extension of time granted by him,...
- Massachusetts General Laws - United States postmark; alternative private delivery service; date of payment; application of section - Chapter 62C, Section 33A
If any return, application for abatement of tax, statement or other document required to be filed with the commissioner, or any payment to the commissioner...
- Massachusetts General Laws - Penalty for failure to file returns; payment - Chapter 62C, Section 34
If any person required to file a return, list or report of a payment to another person under section eight fails to file the same...
- Massachusetts General Laws - Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer - Chapter 62C, Section 35
If a check or electronic funds transfer in payment of any tax, interest, penalty, fee or other charge is not duly paid, there shall, in...
- Massachusetts General Laws - Penalty for underpayment of tax required to be shown on return - Chapter 62C, Section 35A
(a) If this section applies to any portion of an underpayment of tax required to be shown on a return, there shall be added to...
- Massachusetts General Laws - Good faith defense for underpayment penalty; list of abusive transactions or tax strategies - Chapter 62C, Section 35B
(a) A penalty shall not be imposed under section 35A with respect to any portion of an underpayment if it is shown that there was...
- Massachusetts General Laws - Understatement of liability with respect to any return or claim for abatement or refund; penalty - Chapter 62C, Section 35C
(a) If (i) any part of any understatement of liability with respect to any return or claim for abatement or refund is due to a...
- Massachusetts General Laws - Inconsistent position in reporting of income; disclosure - Chapter 62C, Section 35D
(a) A taxpayer subject to the tax imposed under chapter 62 or an excise imposed under chapter 63 that takes an inconsistent position in reporting...
- Massachusetts General Laws - False or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty - Chapter 62C, Section 35E
(a) If a person (i) organizes or assists in the organization of a plan or arrangement or the sale of a plan or arrangement, and...
- Massachusetts General Laws - Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued - Chapter 62C, Section 36
If, on the verification of a return or otherwise, the commissioner determines that an overpayment of the full amount of any tax, and interest and...
- Massachusetts General Laws - Correction of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner - Chapter 62C, Section 36A
If the commissioner determines that any tax has been assessed at an excessive amount because of departmental clerical error or that any payment has been...
- Massachusetts General Laws - Erroneous written advice from department of revenue; waiver of penalty - Chapter 62C, Section 36B
The commissioner shall waive or abate any portion of any penalty or addition to tax assessed under this chapter attributable to erroneous advice furnished to...
- Massachusetts General Laws - Application for abatement; hearing; notice of decision - Chapter 62C, Section 37
[First paragraph applicable as provided by 2011, 68, Sec. 209.] Any person aggrieved by the assessment of a tax, other than a tax assessed under...
- Massachusetts General Laws - Settlement of tax liability - Chapter 62C, Section 37A
The commissioner may accept a lesser amount than the tax liability owed by a taxpayer in final and full settlement thereof; provided, however, that the...
- Massachusetts General Laws - Installment payment agreements; modification or termination - Chapter 62C, Section 37B
(a) The commissioner is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability for payment of...
- Massachusetts General Laws - Acceptance of amount less than proposed or assessed tax liability in full and final settlement - Chapter 62C, Section 37C
(a) The commissioner may accept a lesser amount than the proposed or assessed tax liability in full and final settlement thereof; provided, however, that the...
- Massachusetts General Laws - Prerequisites for abatement - Chapter 62C, Section 38
No tax assessed on any person liable to taxation shall be abated unless the person assessed shall have filed, at or before the time of...
- Massachusetts General Laws - Appeal from refusal for abatement - Chapter 62C, Section 39
Any person aggrieved by the refusal of the commissioner to abate or to refund any tax, in whole or in part, whether such refusal results...
- Massachusetts General Laws - Refund of overpaid taxes; interest - Chapter 62C, Section 40
(a) If any refund of any tax, interest or penalties is made pursuant to sections thirty, thirty-one A, thirty-six, thirty-six A, thirty-seven or thirty-nine of...
- Massachusetts General Laws - Remedies; restrictions - Chapter 62C, Section 41
The remedies provided by section thirty-seven to forty, inclusive, shall be exclusive, whether or not the tax is wholly illegal. But the word “exclusive” in...
- Massachusetts General Laws - Abatement of taxes by appellate tax board - Chapter 62C, Section 42
Taxes with interest and costs thereon, due to the commonwealth, which are unpaid and uncollectible, may be abated by the appellate tax board on the...
- Massachusetts General Laws - Unpaid taxes not warranting collection; abatement - Chapter 62C, Section 43
The commissioner is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, if the amount due...
- Massachusetts General Laws - Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner - Chapter 62C, Section 44
(a) If any vendor liable for any amount under chapters sixty-four H or sixty-four I sells out his business or stock of goods or quits...
- Massachusetts General Laws - Designation of banks as depository for receiving taxes - Chapter 62C, Section 45
The commissioner is authorized, subject to the approval of the state treasurer, to designate any bank doing business in the commonwealth as a depository and...
- Massachusetts General Laws - Quarterly returns; regulations; underpayment - Chapter 62C, Section 45A
With respect to returns required to be filed under sections ten and sixteen, the commissioner, notwithstanding the due date of the return or payment date...
- Massachusetts General Laws - Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent - Chapter 62C, Section 45B
With respect to declarations of estimated tax and estimated tax payments required under the provisions of chapters sixty-two B and sixty-three B, the commissioner may,...
- Massachusetts General Laws - Powers and remedies of commissioner for collection of taxes; warrant for collection; fees - Chapter 62C, Section 46
The commissioner shall have for the collection of taxes all the powers and remedies provided by chapter sixty for the collection of taxes on personal...
- Massachusetts General Laws - Action of contract for unpaid taxes - Chapter 62C, Section 47
The commissioner may recover any unpaid tax in an action of contract brought in the name of the commonwealth.
- Massachusetts General Laws - 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; appeal and hearing - Chapter 62C, Section 47A
(a) Every department, board, commission, division, authority, district or other agency of the commonwealth or any subdivision of the commonwealth, including a city, town or...
- Massachusetts General Laws - Driver’s license, permit, right to operate or certificate of motor vehicle registration; revocation, suspension or nonrenewal for failure to file return or pay tax; appeal and hearing - Chapter 62C, Section 47B
(a) If the commissioner determines that any person who holds a driver’s license, learner’s permit, right to operate a motor vehicle or certificate of motor...
- Massachusetts General Laws - Liability of lessee for tax due from lessor - Chapter 62C, Section 48
The lessee of real estate or tangible personal property of any corporation, company or association subject to taxation under chapter sixty-three shall also be liable...
- Massachusetts General Laws - Information for collection of taxes; injunction - Chapter 62C, Section 49
Taxes due from a company, association or corporation may be collected by an information brought in the supreme judicial court by the attorney general at...
- Massachusetts General Laws - Certification of compliance with tax laws as prerequisite to obtaining license or governmental contract; confirmation of good tax standing; improper registration of motor vehicle in another state; misrepresentation on documents for purpose of evading payment of tax; appeal and hearing - Chapter 62C, Section 49A
(a) A person applying to any department, board, commission, division, authority, district or other agency of the commonwealth or a subdivision of the commonwealth, including...
- Massachusetts General Laws - Liens upon property for nonpayment of taxes - Chapter 62C, Section 50
(a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount, including any interest, additional amount,...
- Massachusetts General Laws - Sale or transfer of corporate assets; procedure - Chapter 62C, Section 51
[Text of section effective for tax years beginning on or after January 1, 2009. See 2008, 173, Sec. 101.] At least five days prior to...
- Massachusetts General Laws - Waiver of lien; certificate showing good standing; fees - Chapter 62C, Section 52
The commissioner is hereby authorized to issue to any corporation, upon written request of its treasurer or other principal officer, a waiver of the lien...
- Massachusetts General Laws - Levy upon property for payment of tax - Chapter 62C, Section 53
(a) If any person liable to pay any tax neglects or refuses to pay the same within ten days after demand, it shall be lawful...
- Massachusetts General Laws - Surrender of property or discharge of obligation; exceptions; personal liability; penalty - Chapter 62C, Section 54
(a) Except as otherwise provided in subsection (b), any person in possession of, or obligated with respect to, property or rights to property subject to...
- Massachusetts General Laws - Books or records relating to property subject to levy - Chapter 62C, Section 55
If a levy has been made or is about to be made on any property, or right to property, any person having custody or control...
- Massachusetts General Laws - Exempt property - Chapter 62C, Section 55A
(a) There shall be exempt from levy the following property:— (1) Such items of wearing apparel and such school books as are necessary for the...
- Massachusetts General Laws - Seizure of property; notice; sale - Chapter 62C, Section 56
(a) As soon as practicable after seizure of property, notice in writing shall be given by the commissioner to the owner of the property, or,...
- Massachusetts General Laws - Disposition of hard to keep property; notice to owner; public sale - Chapter 62C, Section 57
If the commissioner determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such...
- Massachusetts General Laws - Redemption of property - Chapter 62C, Section 58
(a) Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding,...
- Massachusetts General Laws - Certificates of sale; execution of deeds - Chapter 62C, Section 59
(a) In the case of property sold as provided in section fifty-six the commissioner shall give the purchaser a certificate of sale upon payment in...
- Massachusetts General Laws - Effect of certificates of sale and deeds - Chapter 62C, Section 60
(a) In all cases of sale pursuant to section fifty-six of property, other than real property, the certificate of such sale— (1) Shall be prima...
- Massachusetts General Laws - Record of sales and redemptions of real property - Chapter 62C, Section 61
The commissioner shall keep a record of all sales of real property under section fifty-six and of all redemptions of such property. The record shall...
- Massachusetts General Laws - Expenses of levy and sale - Chapter 62C, Section 62
The commissioner shall determine the expenses to be allowed in all cases of levy and sale.
- Massachusetts General Laws - Disposition of money realized under Secs. 53 through 64 - Chapter 62C, Section 63
Any money realized by proceedings under sections fifty-three through sixty-four whether by seizure, by surrender under section fifty-four except pursuant to paragraph (2) of subsection...
- Massachusetts General Laws - Release of levy; return of wrongfully levied property - Chapter 62C, Section 64
(a) It shall be lawful for the commissioner, under regulations prescribed by him, to release the levy upon all or part of the property or...
- Massachusetts General Laws - Time for collection of taxes; bankruptcy cases - Chapter 62C, Section 65
Taxes shall be collected: (i) within 10 years after the assessment of the tax; (ii) within any further period after that 10-year period during which...
- Massachusetts General Laws - Bonds of licensees and registrants subject to chapters 64A to 64C, 64E to 64J or 64M - Chapter 62C, Section 66
The commissioner may require a person required to be licensed or registered under chapters 64A to 64C, inclusive, chapters 64E to 64J, inclusive, or chapter...
- Massachusetts General Laws - Licenses and registration certificates of taxpayers under chapters 64A, 64C, 64E to 64J or 64M - Chapter 62C, Section 67
Each vendor as defined in chapter 64H or 64I and each operator as defined in chapter 64G who desires to obtain a certificate of registration...
- Massachusetts General Laws - Shows; registration certificates - Chapter 62C, Section 67A
(a) Every promoter of a show within the commonwealth shall, at least ten days prior to the opening of such show, file with the commissioner,...
- Massachusetts General Laws - Reciprocal agreements with other states for payment of sales and use taxes - Chapter 62C, Section 67B
The commissioner may enter into reciprocal agreements with appropriate officials of any other state for the purpose of encouraging vendors in such states to collect...
- Massachusetts General Laws - Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates - Chapter 62C, Section 67C
If the commissioner determines that significant tax evasion is attributable to the improper use of sales or use tax resale, exemption, exempt use and other...
- Massachusetts General Laws - Biotechnology or medical device manufacturing companies; jobs incentive payment - Chapter 62C, Section 67D
[Text of section applicable as provided by 2003, 141, Sec. 78.] (a) When used in this section, the following words shall have the following meaning:...
- Massachusetts General Laws - Suspension or revocation of license or registration; appeal; reissuance of registration - Chapter 62C, Section 68
The commissioner may suspend or revoke any license or registration issued pursuant to section sixty-seven for any one of the following reasons:— (1) The licensee...
- Massachusetts General Laws - Destruction of certain copies, returns, statements or documents - Chapter 62C, Section 69
The commissioner may, after the lapse of three years from the date of their receipt, or three years after the end of the taxable period...
- Massachusetts General Laws - Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc. - Chapter 62C, Section 70
The commissioner may take testimony and proofs under oath with reference to any matter within the official purview of the department of revenue, and in...
- Massachusetts General Laws - Notice under this chapter - Chapter 62C, Section 71
Any notice authorized or required under the provisions of this chapter may be served personally or may be given by mailing the same, postage prepaid,...
- Massachusetts General Laws - Person defined - Chapter 62C, Section 72
The term “person”, as used in section seventy-three, shall include, but not be limited to, an officer or employee of a corporation, a member, officer...
- Massachusetts General Laws - Tax evasion, failure to collect or pay tax, keep records or supply information; penalties - Chapter 62C, Section 73
(a) Any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the statutes referred to in...
- Massachusetts General Laws - Disclosure of information by tax preparer - Chapter 62C, Section 74
No person engaged in the business of preparing tax returns shall disclose any information obtained in the conduct of such business, unless such disclosure is...
- Massachusetts General Laws - False statements by taxpayers subject to Secs. 11 and 30; liability; penalty - Chapter 62C, Section 75
If any return required by sections eleven or thirty contains a false statement which is known or, by the exercise of reasonable care might have...
- Massachusetts General Laws - Failure to possess license or registration as required by Secs. 67 and 67A; penalty - Chapter 62C, Section 76
Any person who conducts any business in the commonwealth for which a registration or license issued pursuant to section sixty-seven or sixty-seven A is required...
- Massachusetts General Laws - Failure to file return, list or report, or information required by Sec. 8; penalty - Chapter 62C, Section 77
Any individual, partnership, association, trust, corporate trust or corporation failing without reasonable excuse to file a return, list or report, or otherwise give information, as...
- Massachusetts General Laws - Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112 - Chapter 62C, Section 78
Repealed, 1986, 488, Sec. 57; 1996, 450, Sec.
- Massachusetts General Laws - Time; filing returns; payments - Chapter 62C, Section 79
For purposes of this chapter: (a) Any return filed before the last day prescribed for the filing thereof shall be considered as filed on such...
- Massachusetts General Laws - In-person interviews with taxpayers; explanations - Chapter 62C, Section 80
(a) An officer or employee of the department of revenue shall before or at an initial interview provide to the taxpayer: (i) in the case...
- Massachusetts General Laws - Armed forces personnel; extended deadline - Chapter 62C, Section 81
(a) In the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in...
- Massachusetts General Laws - Aggregate statistical report of taxes collected; contents - Chapter 62C, Section 82
(a) The commissioner annually shall prepare and publish an aggregate statistical report of taxes collected from corporations and other businesses, other than marine insurance companies,...
- Massachusetts General Laws - Report to state secretary; corporations required to report; contents - Chapter 62C, Section 83
(a)(i) Every corporation that is required to file both a report pursuant to section thirteen or section fifteen of the Securities and Exchange Act of...
- Massachusetts General Laws - Substantial understatement of tax on joint return; relief from liability for spouse; conditions - Chapter 62C, Section 84
Under regulations promulgated by the commissioner, if: (i) a joint return has been made under this chapter for a taxable year, (ii) on such return...
- Massachusetts General Laws - Electronic funds transfers - Chapter 62C, Section 85
The commissioner may provide for the payment of any tax, interest or penalty or the refund or abatement thereof by the electronic transfer of funds....
- Massachusetts General Laws - Convention center financing surcharges; administration; collection - Chapter 62C, Section 86
(a) The administration of the convention center financing surcharges imposed under subsections (d), (e) and (f) of section 9 of chapter 152 of the acts...
- Massachusetts General Laws - Presidentially declared disaster; terroristic or military action; tax liability - Chapter 62C, Section 87
In the case of a taxpayer determined by the commissioner to be affected by a Presidentially declared disaster, as defined in section 1033(h)(3) of the...
- Massachusetts General Laws - [There is no 62C:88.] - Chapter 62C, Section 88
[There is no
- Massachusetts General Laws - Annual reports on tax credit programs; contents - Chapter 62C, Section 89
(a) Annually on or before May 15, the administering agency head of each tax credit program shall submit a report to the commissioner on each...
Last modified: September 11, 2015