Massachusetts Chapter 62 — Taxation of Incomes

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Mass. Gen. Laws ch. 62, § 1— Definitions
Mass. Gen. Laws ch. 62, § 2— Gross income, adjusted gross income and taxable income defined; classes
Mass. Gen. Laws ch. 62, § 3— Taxable income: adjusted gross income less deductions and exemptions
Mass. Gen. Laws ch. 62, § 4— Rates of tax for residents, non-residents and corporate trusts
Mass. Gen. Laws ch. 62, § 5— Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
Mass. Gen. Laws ch. 62, § 5A— Taxation of income earned by non-residents; regulations; certain military personnel
Mass. Gen. Laws ch. 62, § 5B— Repealed, 1973, 723, Sec. 2
Mass. Gen. Laws ch. 62, § 5C— Taxation of unincorporated homeowners' association
Mass. Gen. Laws ch. 62, § 6— Credits
Mass. Gen. Laws ch. 62, § 6C— Massachusetts State Election Campaign Fund; voluntary contributions
Mass. Gen. Laws ch. 62, § 6D— Natural Heritage and Endangered Species Fund; contributions
Mass. Gen. Laws ch. 62, § 6E— Organ Transplant Fund; voluntary contributions
Mass. Gen. Laws ch. 62, § 6F— Gross income; determination of capital gains; basis of property
Mass. Gen. Laws ch. 62, § 6G— Massachusetts State Public Health HIV and Hepatitis fund; voluntary contributions; use of contributions
Mass. Gen. Laws ch. 62, § 6H— Massachusetts United States Olympic Fund; voluntary contributions
Mass. Gen. Laws ch. 62, § 6I— Low-income housing tax credit
Mass. Gen. Laws ch. 62, § 6J— Massachusetts historic rehabilitation tax credit
Mass. Gen. Laws ch. 62, § 6K— Refunds and contributions credited to Massachusetts Military Family Relief Fund
Mass. Gen. Laws ch. 62, § 6L— Application and refund of certain credits under Sec. 6; substantiation of claims; regulations
Mass. Gen. Laws ch. 62, § 6M— Contribution of refund to Homeless Animal Prevention and Care Fund; annual report
Mass. Gen. Laws ch. 62, § 6N— Repealed, 2012, 224, Sec. 41A
Mass. Gen. Laws ch. 62, § 6O— Massachusetts homeownership tax credit; application; amount awarded; completion of qualified homeownership development project; sponsor; transfer, sale or assignment of tax credit; duties of director; adoption and promulgation of rules and regulations
Mass. Gen. Laws ch. 62, § 7— Repealed, 1979, 409, Sec. 4
Mass. Gen. Laws ch. 62, § 8— Repealed, 2008, 173, Sec. 19
Mass. Gen. Laws ch. 62, § 9— Estates of deceased persons
Mass. Gen. Laws ch. 62, § 10— Income from trust estates; deductions
Mass. Gen. Laws ch. 62, § 10A— Qualified funeral trusts
Mass. Gen. Laws ch. 62, § 11— Income received from nonresident trustee
Mass. Gen. Laws ch. 62, § 11A— Income from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding
Mass. Gen. Laws ch. 62, § 11B— Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
Mass. Gen. Laws ch. 62, § 13— Application of sections to all fiduciaries
Mass. Gen. Laws ch. 62, § 14— Applicability to corporate trustees
Mass. Gen. Laws ch. 62, § 15— Duties of corporate trustees
Mass. Gen. Laws ch. 62, § 16— Agreement as to total tax due from trustees
Mass. Gen. Laws ch. 62, § 17— Partners subject to tax; distributive shares; partners' separate returns; determination of income; common trust funds
Mass. Gen. Laws ch. 62, § 17A— Taxation of shareholders of S corporations
Mass. Gen. Laws ch. 62, § 18— Repealed, 1976, 415, Sec. 100
Mass. Gen. Laws ch. 62, § 19— Repealed, 2008, 173, Sec. 22
Mass. Gen. Laws ch. 62, § 21A— Repealed, 1938, 489, Sec. 8
Mass. Gen. Laws ch. 62, § 25— Individuals, fiduciaries and estates subject to tax
Mass. Gen. Laws ch. 62, § 25A— Repealed, 1971, 555, Sec. 14
Mass. Gen. Laws ch. 62, § 26— Repealed, 1976, 415, Sec. 100
Mass. Gen. Laws ch. 62, § 27— Repealed, 1956, 128
Mass. Gen. Laws ch. 62, § 34— Repealed, 1947, 483, Sec. 2
Mass. Gen. Laws ch. 62, § 38— Repealed, 1953, 654, Sec. 45
Mass. Gen. Laws ch. 62, § 39— Repealed, 1976, 415, Sec. 100
Mass. Gen. Laws ch. 62, § 40— Repealed, 1961, 251
Mass. Gen. Laws ch. 62, § 41— Repealed, 1976, 415, Sec. 100
Mass. Gen. Laws ch. 62, § 42— Liability of fiduciaries
Mass. Gen. Laws ch. 62, § 47— Repealed, 1930, 416, Sec. 2
Mass. Gen. Laws ch. 62, § 48— Repealed, 1976, 415, Sec. 100
Mass. Gen. Laws ch. 62, § 54— Severability
Mass. Gen. Laws ch. 62, § 61— Repealed, 1971, 555, Sec. 17
Mass. Gen. Laws ch. 62, § 62— Methods of accounting; fiscal years
Mass. Gen. Laws ch. 62, § 63— Installment transactions
Mass. Gen. Laws ch. 62, § 64— Optional tax table