§ 1 Definitions
§ 2 Application of chapter
§ 3 Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts
§ 3A Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
§ 4 Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement
§ 5 Returns; filing; declaration covering perjury; improper filings
§ 5A Non-custodial parents; indication of status on income tax return
§ 6 Persons required to make returns; fiduciaries; time for making
§ 7 Partnerships required to file returns
§ 8 Annual reports by entities doing business in the state; trustee and fiduciary reports
§ 8A Show promoters; reports; records
§ 8B Employment-sponsored health plans; annual statements for covered individuals; penalties
§ 9 Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs
§ 10 Withholding tax returns; payment
§ 11 Corporate returns
§ 11A Filing by means of combined report; principal reporting corporation treated as agent for all participating corporations with respect to required notices and actions
§ 12 Banks, insurance companies and certain other corporations; additional returns; contents
§ 13 Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12
§ 14 Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
§ 15 Signing of returns required by Secs. 11 to 14
§ 16 Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138
§ 16B Payment of taxes; penalty for underpayment; issuance of regulations
§ 17 Return by executor
§ 18 Beano, raffle, or bazaar; organizations required to file returns
§ 19 Extension of time for filing return
§ 20 Inspection of returns, books, accounts and other records in possession of commissioner
§ 21 Disclosure of tax information
§ 21B Unauthorized willful inspection of information contained in return or document filed with the commission; penalties
§ 22 Inspection or use of returns or other information by governmental agencies
§ 23 Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner
§ 24 Verification of returns; inspection of stampers
§ 24A 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
§ 25 Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64M and 138; inspection
§ 26 Assessment of taxes
§ 27 Extension of time for assessment
§ 28 Failure to file or filing of incorrect return; determination and assessment of tax
§ 29 Collection of tax jeopardized by delay; immediate assessment
§ 30 Federal income tax changes; assessment; abatement; penalty
§ 30A Adjustments based on final determination of tax due in certain other jurisdictions; report to commissioner; additional tax due or credit allowed in the commonwealth
§ 30B Partnership-level audit
§ 31 Notice of assessment in excess of amount on return
§ 31A Notice of unpaid corporate or partnership assessment; liability of individuals; abatement
§ 32 Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes
§ 32A Outstanding obligations on installment transactions; method for determining interest
§ 33 Late returns; penalty; abatement
§ 33A United States postmark; alternative private delivery service; date of payment; application of section
§ 34 Penalty for failure to file returns; payment
§ 35 Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer
§ 35A Penalty for underpayment of tax required to be shown on return
§ 35B Good faith defense for underpayment penalty; list of abusive transactions or tax strategies
§ 35C Understatement of liability with respect to any return or claim for abatement or refund; penalty
§ 35D Inconsistent position in reporting of income; disclosure
§ 35E False or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty
§ 35F Penalties for sale or offers for sale of an automated sales suppression device or phantom-ware
§ 36 Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued
§ 36A Correction of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner
§ 36B Erroneous written advice from department of revenue; waiver of penalty
§ 37 Application for abatement; hearing; notice of decision
§ 37A Settlement of tax liability
§ 37B Installment payment agreements; modification or termination
§ 37C Acceptance of amount less than proposed or assessed tax liability in full and final settlement
§ 38 Prerequisites for abatement
§ 39 Appeal from refusal for abatement
§ 40 Refund of overpaid taxes; interest
§ 41 Remedies; restrictions
§ 42 Abatement of taxes by appellate tax board
§ 43 Unpaid taxes not warranting collection; abatement
§ 44 Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner
§ 45 Designation of banks as depository for receiving taxes
§ 45A Quarterly returns; regulations; underpayment
§ 45B Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent
§ 46 Powers and remedies of commissioner for collection of taxes; warrant for collection; fees
§ 47 Action of contract for unpaid taxes
§ 47A 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
§ 47B 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
§ 48 Liability of lessee for tax due from lessor
§ 49 Information for collection of taxes; injunction
§ 49A 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 paym
§ 50 Liens upon property for nonpayment of taxes
§ 51 Sale or transfer of corporate assets; procedure
§ 52 Waiver of lien; certificate showing good standing; fees
§ 53 Levy upon property for payment of tax
§ 54 Surrender of property or discharge of obligation; exceptions; personal liability; penalty
§ 55 Books or records relating to property subject to levy
§ 55A Exempt property
§ 56 Seizure of property; notice; sale
§ 57 Disposition of hard to keep property; notice to owner; public sale
§ 58 Redemption of property
§ 59 Certificates of sale; execution of deeds
§ 60 Effect of certificates of sale and deeds
§ 61 Record of sales and redemptions of real property
§ 62 Expenses of levy and sale
§ 63 Disposition of money realized under Secs. 53 through 64
§ 64 Release of levy; return of wrongfully levied property
§ 65 Time for collection of taxes; bankruptcy cases
§ 66 Bonds of licensees and registrants subject to chapters 64A to 64C, 64E to 64J or 64M
§ 67 Licenses and registration certificates of taxpayers under chapters 64A, 64C, 64E to 64J or 64M
§ 67A Shows; registration certificates
§ 67B Reciprocal agreements with other states for payment of sales and use taxes
§ 67C Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates
§ 67D Biotechnology or medical device manufacturing companies; jobs incentive payment
§ 68 Suspension or revocation of license or registration; appeal; reissuance of registration
§ 69 Destruction of certain copies, returns, statements or documents
§ 70 Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc.
§ 71 Notice under this chapter
§ 72 Person defined
§ 73 Tax evasion, failure to collect or pay tax, keep records or supply information; penalties
§ 74 Disclosure of information by tax preparer
§ 75 False statements by taxpayers subject to Secs. 11 and 30; liability; penalty
§ 76 Failure to possess license or registration as required by Secs. 67 and 67A; penalty
§ 77 Failure to file return, list or report, or information required by Sec. 8; penalty
§ 79 Time; filing returns; payments
§ 80 In-person interviews with taxpayers; explanations
§ 81 Armed forces personnel; extended deadline
§ 82 Aggregate statistical report of taxes collected; contents
§ 83 Report to state secretary; corporations required to report; contents
§ 84 Understatement of tax on joint return; liability for deficiencies; relief for portion not attributable to spouse; conditions
§ 85 Electronic funds transfers
§ 86 Convention center financing surcharges; administration; collection
§ 87 Presidentially declared disaster; terroristic or military action; tax liability
§ 89 Annual reports on tax credit programs; contents
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Terms Used In Massachusetts General Laws > Chapter 62C - Administrative Provisions Relative to State Taxation

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Grantor: The person who establishes a trust and places property into it.
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interests: includes any form of membership in a domestic or foreign nonprofit corporation. See Massachusetts General Laws ch. 156D sec. 11.01
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Other entity: includes a domestic or foreign nonprofit corporation. See Massachusetts General Laws ch. 156D sec. 11.01
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.