STATE STATUTES & CODES

MASSACHUSETTS STATUTES AND CODES

CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION

• Section 1 Definitions
• Section 2 Application of chapter
• Section 3 Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts
• Section 3A Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
• Section 4 Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement
• Section 5 Returns; filing; declaration covering perjury; improper filings
• Section 5A Non-custodial parents; indication of status on income tax return
• Section 6 Persons required to make returns; fiduciaries; time for making
• Section 7 Partnerships required to file returns
• Section 8 Annual reports by entities doing business in the state; trustee and fiduciary reports
• Section 8A Show promoters; reports; records
• Section 8B Employment-sponsored health plans; annual statements for covered individuals; penalties
• Section 9 Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs
• Section 10 Withholding tax returns; payment
• Section 11 Corporate returns
• Section 12 Banks, insurance companies, utility and certain other corporations; additional returns; contents
• Section 12A Repealed, 1992, 402, Sec. 2
• Section 13 Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12
• Section 14 Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
• Section 15 Signing of returns required by Secs. 11 to 14
• Section 16 Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, and 138
• Section 16A Repealed, 1982, 352, Sec. 3
• Section 17 Return by executor
• Section 18 Beano, raffle, or bazaar; organizations required to file returns
• Section 19 Extension of time for filing return
• Section 20 Inspection of returns, books, accounts and other records in possession of commissioner
• Section 21 Disclosure of tax information
• Section 21A Repealed, 1992, 402, Sec. 4
• Section 21B Unauthorized willful inspection of information contained in return or document filed with the commission; penalties
• Section 22 Inspection or use of returns or other information by governmental agencies
• Section 23 Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner
• Section 24 Verification of returns; inspection of stampers
• Section 25 Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, and 138; inspection
• Section 26 Assessment of taxes
• Section 27 Extension of time for assessment
• Section 28 Failure to file or filing of incorrect return; determination and assessment of tax
• Section 29 Collection of tax jeopardized by delay; immediate assessment
• Section 30 Federal income tax changes; assessment; abatement; penalty
• Section 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
• Section 31 Notice of assessment in excess of amount on return
• Section 31A Notice of unpaid corporate or partnership assessment; liability of individuals; abatement
• Section 32 Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes
• Section 33 Late returns; penalty; abatement
• Section 33A United States postmark; alternative private delivery service; date of payment; application of section
• Section 34 Penalty for failure to file returns; payment
• Section 35 Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer
• Section 35A Penalty for underpayment of tax required to be shown on return
• Section 35B Good faith defense for underpayment penalty; list of abusive transactions or tax strategies
• Section 35C Understatement of liability with respect to any return or claim for abatement or refund; penalty
• Section 35D Inconsistent position in reporting of income; disclosure
• Section 35E False or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty
• Section 36 Overpayment of tax, interest, or penalty; refunds; persons against whom a default or arrest warrant has been issued
• Section 36A Correction of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner
• Section 36B Erroneous written advice from department of revenue; waiver of penalty
• Section 37 Application for abatement; hearing; notice of decision
• Section 37A Settlement of tax liability
• Section 37B Installment payment agreements; modification or termination
• Section 37C Acceptance of amount less than proposed or assessed tax liability in full and final settlement
• Section 38 Prerequisites for abatement
• Section 39 Appeal from refusal for abatement
• Section 40 Refund of overpaid taxes; interest
• Section 41 Remedies; restrictions
• Section 42 Abatement of taxes by appellate tax board
• Section 43 Unpaid taxes not warranting collection; abatement
• Section 44 Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner
• Section 45 Designation of banks as depository for receiving taxes
• Section 45A Quarterly returns; regulations; underpayment
• Section 45B Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent
• Section 46 Powers and remedies of commissioner for collection of taxes; warrant for collection; fees
• Section 47 Action of contract for unpaid taxes
• Section 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 tax
• Section 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 hearin
• Section 48 Liability of lessee for tax due from lessor
• Section 49 Information for collection of taxes; injunction
• Section 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 anothe
• Section 50 Liens upon property for nonpayment of taxes
• Section 51 Sale or transfer of corporate assets; procedure
• Section 52 Waiver of lien; certificate showing good standing; fees
• Section 53 Levy upon property for payment of tax
• Section 54 Surrender of property or discharge of obligation; exceptions; personal liability; penalty
• Section 55 Books or records relating to property subject to levy
• Section 55A Exempt property
• Section 56 Seizure of property; notice; sale
• Section 57 Disposition of hard to keep property; notice to owner; public sale
• Section 58 Redemption of property
• Section 59 Certificates of sale; execution of deeds
• Section 60 Effect of certificates of sale and deeds
• Section 61 Record of sales and redemptions of real property
• Section 62 Expenses of levy and sale
• Section 63 Disposition of money realized under Secs. 53 through 64
• Section 64 Release of levy; return of wrongfully levied property
• Section 65 Time for collection of taxes; bankruptcy cases
• Section 66 Bonds of licensees and registrants subject to chapters 64A to 64C and 64E to 64J
• Section 67 Licenses and registration certificates of taxpayers under chapters 64A, 64C and 64E to 64J
• Section 67A Shows; registration certificates
• Section 67B Reciprocal agreements with other states for payment of sales and use taxes
• Section 67C Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates
• Section 67D Biotechnology or medical device manufacturing companies; jobs incentive payment
• Section 68 Suspension or revocation of license or registration; appeal; reissuance of registration
• Section 69 Destruction of certain copies, returns, statements or documents
• Section 70 Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc.
• Section 71 Notice under this chapter
• Section 72 Person defined
• Section 73 Tax evasion, failure to collect or pay tax, keep records or supply information; penalties
• Section 74 Disclosure of information by tax preparer
• Section 75 False statements by taxpayers subject to Secs. 11 and 30; liability; penalty
• Section 76 Failure to possess license or registration as required by Secs. 67 and 67A; penalty
• Section 77 Failure to file return, list or report, or information required by Sec. 8; penalty
• Section 78 Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112
• Section 79 Time; filing returns; payments
• Section 80 In-person interviews with taxpayers; explanations
• Section 81 Armed forces personnel; extended deadline
• Section 82 Aggregate statistical report of taxes collected; contents
• Section 83 Report to state secretary; corporations required to report; contents
• Section 84 Substantial understatement of tax on joint return; relief from liability for spouse; conditions
• Section 85 Electronic funds transfers
• Section 86 Convention center financing surcharges; administration; collection
• Section 87 Presidentially declared disaster; terroristic or military action; tax liability

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