Massachusetts Chapter 62C — Administrative Provisions Relative to State Taxation

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Mass. Gen. Laws ch. 62C, § 1— Definitions
Mass. Gen. Laws ch. 62C, § 2— Application of chapter
Mass. Gen. Laws ch. 62C, § 3— Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts
Mass. Gen. Laws ch. 62C, § 3A— Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
Mass. Gen. Laws ch. 62C, § 4— Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement
Mass. Gen. Laws ch. 62C, § 5— Returns; filing; declaration covering perjury; improper filings
Mass. Gen. Laws ch. 62C, § 5A— Non-custodial parents; indication of status on income tax return
Mass. Gen. Laws ch. 62C, § 6— Persons required to make returns; fiduciaries; time for making
Mass. Gen. Laws ch. 62C, § 7— Partnerships required to file returns
Mass. Gen. Laws ch. 62C, § 8— Annual reports by entities doing business in the state; trustee and fiduciary reports
Mass. Gen. Laws ch. 62C, § 8A— Show promoters; reports; records
Mass. Gen. Laws ch. 62C, § 8B— Employment-sponsored health plans; annual statements for covered individuals; penalties
Mass. Gen. Laws ch. 62C, § 9— Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs
Mass. Gen. Laws ch. 62C, § 10— Withholding tax returns; payment
Mass. Gen. Laws ch. 62C, § 11— Corporate returns
Mass. Gen. Laws ch. 62C, § 11A— Filing by means of combined report; principal reporting corporation treated as agent for all participating corporations with respect to required notices and actions
Mass. Gen. Laws ch. 62C, § 12— Banks, insurance companies and certain other corporations; additional returns; contents
Mass. Gen. Laws ch. 62C, § 12A— Repealed, 1992, 402, Sec. 2
Mass. Gen. Laws ch. 62C, § 13— Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12
Mass. Gen. Laws ch. 62C, § 14— Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
Mass. Gen. Laws ch. 62C, § 15— Signing of returns required by Secs. 11 to 14
Mass. Gen. Laws ch. 62C, § 16— Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138
Mass. Gen. Laws ch. 62C, § 16A— Repealed, 1982, 352, Sec. 3
Mass. Gen. Laws ch. 62C, § 16B— Payment of taxes; penalty for underpayment; issuance of regulations
Mass. Gen. Laws ch. 62C, § 17— Return by executor
Mass. Gen. Laws ch. 62C, § 18— Beano, raffle, or bazaar; organizations required to file returns
Mass. Gen. Laws ch. 62C, § 19— Extension of time for filing return
Mass. Gen. Laws ch. 62C, § 20— Inspection of returns, books, accounts and other records in possession of commissioner
Mass. Gen. Laws ch. 62C, § 21— Disclosure of tax information
Mass. Gen. Laws ch. 62C, § 21A— Repealed, 1992, 402, Sec. 4
Mass. Gen. Laws ch. 62C, § 21B— Unauthorized willful inspection of information contained in return or document filed with the commission; penalties
Mass. Gen. Laws ch. 62C, § 22— Inspection or use of returns or other information by governmental agencies
Mass. Gen. Laws ch. 62C, § 23— Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner
Mass. Gen. Laws ch. 62C, § 24— Verification of returns; inspection of stampers
Mass. Gen. Laws ch. 62C, § 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
Mass. Gen. Laws ch. 62C, § 25— Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64M and 138; inspection
Mass. Gen. Laws ch. 62C, § 26— Assessment of taxes
Mass. Gen. Laws ch. 62C, § 27— Extension of time for assessment
Mass. Gen. Laws ch. 62C, § 28— Failure to file or filing of incorrect return; determination and assessment of tax
Mass. Gen. Laws ch. 62C, § 29— Collection of tax jeopardized by delay; immediate assessment
Mass. Gen. Laws ch. 62C, § 30— Federal income tax changes; assessment; abatement; penalty
Mass. Gen. Laws ch. 62C, § 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
Mass. Gen. Laws ch. 62C, § 30B— Partnership-level audit
Mass. Gen. Laws ch. 62C, § 31— Notice of assessment in excess of amount on return
Mass. Gen. Laws ch. 62C, § 31A— Notice of unpaid corporate or partnership assessment; liability of individuals; abatement
Mass. Gen. Laws ch. 62C, § 32— Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes
Mass. Gen. Laws ch. 62C, § 32A— Outstanding obligations on installment transactions; method for determining interest
Mass. Gen. Laws ch. 62C, § 33— Late returns; penalty; abatement
Mass. Gen. Laws ch. 62C, § 33A— United States postmark; alternative private delivery service; date of payment; application of section
Mass. Gen. Laws ch. 62C, § 34— Penalty for failure to file returns; payment
Mass. Gen. Laws ch. 62C, § 35— Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer
Mass. Gen. Laws ch. 62C, § 35A— Penalty for underpayment of tax required to be shown on return
Mass. Gen. Laws ch. 62C, § 35B— Good faith defense for underpayment penalty; list of abusive transactions or tax strategies
Mass. Gen. Laws ch. 62C, § 35C— Understatement of liability with respect to any return or claim for abatement or refund; penalty
Mass. Gen. Laws ch. 62C, § 35D— Inconsistent position in reporting of income; disclosure
Mass. Gen. Laws ch. 62C, § 35E— False or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty
Mass. Gen. Laws ch. 62C, § 35F— Penalties for sale or offers for sale of an automated sales suppression device or phantom-ware
Mass. Gen. Laws ch. 62C, § 36— Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued
Mass. Gen. Laws ch. 62C, § 36A— Correction of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner
Mass. Gen. Laws ch. 62C, § 36B— Erroneous written advice from department of revenue; waiver of penalty
Mass. Gen. Laws ch. 62C, § 37— Application for abatement; hearing; notice of decision
Mass. Gen. Laws ch. 62C, § 37A— Settlement of tax liability
Mass. Gen. Laws ch. 62C, § 37B— Installment payment agreements; modification or termination
Mass. Gen. Laws ch. 62C, § 37C— Acceptance of amount less than proposed or assessed tax liability in full and final settlement
Mass. Gen. Laws ch. 62C, § 38— Prerequisites for abatement
Mass. Gen. Laws ch. 62C, § 39— Appeal from refusal for abatement
Mass. Gen. Laws ch. 62C, § 40— Refund of overpaid taxes; interest
Mass. Gen. Laws ch. 62C, § 41— Remedies; restrictions
Mass. Gen. Laws ch. 62C, § 42— Abatement of taxes by appellate tax board
Mass. Gen. Laws ch. 62C, § 43— Unpaid taxes not warranting collection; abatement
Mass. Gen. Laws ch. 62C, § 44— Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner
Mass. Gen. Laws ch. 62C, § 45— Designation of banks as depository for receiving taxes
Mass. Gen. Laws ch. 62C, § 45A— Quarterly returns; regulations; underpayment
Mass. Gen. Laws ch. 62C, § 45B— Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent
Mass. Gen. Laws ch. 62C, § 46— Powers and remedies of commissioner for collection of taxes; warrant for collection; fees
Mass. Gen. Laws ch. 62C, § 47— Action of contract for unpaid taxes
Mass. Gen. Laws ch. 62C, § 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
Mass. Gen. Laws ch. 62C, § 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
Mass. Gen. Laws ch. 62C, § 48— Liability of lessee for tax due from lessor
Mass. Gen. Laws ch. 62C, § 49— Information for collection of taxes; injunction
Mass. Gen. Laws ch. 62C, § 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 payment of tax; appeal and hearing
Mass. Gen. Laws ch. 62C, § 50— Liens upon property for nonpayment of taxes
Mass. Gen. Laws ch. 62C, § 51— Sale or transfer of corporate assets; procedure
Mass. Gen. Laws ch. 62C, § 52— Waiver of lien; certificate showing good standing; fees
Mass. Gen. Laws ch. 62C, § 53— Levy upon property for payment of tax
Mass. Gen. Laws ch. 62C, § 54— Surrender of property or discharge of obligation; exceptions; personal liability; penalty
Mass. Gen. Laws ch. 62C, § 55— Books or records relating to property subject to levy
Mass. Gen. Laws ch. 62C, § 55A— Exempt property
Mass. Gen. Laws ch. 62C, § 56— Seizure of property; notice; sale
Mass. Gen. Laws ch. 62C, § 57— Disposition of hard to keep property; notice to owner; public sale
Mass. Gen. Laws ch. 62C, § 58— Redemption of property
Mass. Gen. Laws ch. 62C, § 59— Certificates of sale; execution of deeds
Mass. Gen. Laws ch. 62C, § 60— Effect of certificates of sale and deeds
Mass. Gen. Laws ch. 62C, § 61— Record of sales and redemptions of real property
Mass. Gen. Laws ch. 62C, § 62— Expenses of levy and sale
Mass. Gen. Laws ch. 62C, § 63— Disposition of money realized under Secs. 53 through 64
Mass. Gen. Laws ch. 62C, § 64— Release of levy; return of wrongfully levied property
Mass. Gen. Laws ch. 62C, § 65— Time for collection of taxes; bankruptcy cases
Mass. Gen. Laws ch. 62C, § 66— Bonds of licensees and registrants subject to chapters 64A to 64C, 64E to 64J or 64M
Mass. Gen. Laws ch. 62C, § 67— Licenses and registration certificates of taxpayers under chapters 64A, 64C, 64E to 64J or 64M
Mass. Gen. Laws ch. 62C, § 67A— Shows; registration certificates
Mass. Gen. Laws ch. 62C, § 67B— Reciprocal agreements with other states for payment of sales and use taxes
Mass. Gen. Laws ch. 62C, § 67C— Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates
Mass. Gen. Laws ch. 62C, § 67D— Biotechnology or medical device manufacturing companies; jobs incentive payment
Mass. Gen. Laws ch. 62C, § 68— Suspension or revocation of license or registration; appeal; reissuance of registration
Mass. Gen. Laws ch. 62C, § 69— Destruction of certain copies, returns, statements or documents
Mass. Gen. Laws ch. 62C, § 70— Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc
Mass. Gen. Laws ch. 62C, § 71— Notice under this chapter
Mass. Gen. Laws ch. 62C, § 72— Person defined
Mass. Gen. Laws ch. 62C, § 73— Tax evasion, failure to collect or pay tax, keep records or supply information; penalties
Mass. Gen. Laws ch. 62C, § 74— Disclosure of information by tax preparer
Mass. Gen. Laws ch. 62C, § 75— False statements by taxpayers subject to Secs. 11 and 30; liability; penalty
Mass. Gen. Laws ch. 62C, § 76— Failure to possess license or registration as required by Secs. 67 and 67A; penalty
Mass. Gen. Laws ch. 62C, § 77— Failure to file return, list or report, or information required by Sec. 8; penalty
Mass. Gen. Laws ch. 62C, § 78— Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112
Mass. Gen. Laws ch. 62C, § 79— Time; filing returns; payments
Mass. Gen. Laws ch. 62C, § 80— In-person interviews with taxpayers; explanations
Mass. Gen. Laws ch. 62C, § 81— Armed forces personnel; extended deadline
Mass. Gen. Laws ch. 62C, § 82— Aggregate statistical report of taxes collected; contents
Mass. Gen. Laws ch. 62C, § 83— Report to state secretary; corporations required to report; contents
Mass. Gen. Laws ch. 62C, § 84— Understatement of tax on joint return; liability for deficiencies; relief for portion not attributable to spouse; conditions
Mass. Gen. Laws ch. 62C, § 85— Electronic funds transfers
Mass. Gen. Laws ch. 62C, § 86— Convention center financing surcharges; administration; collection
Mass. Gen. Laws ch. 62C, § 87— Presidentially declared disaster; terroristic or military action; tax liability
Mass. Gen. Laws ch. 62C, § 88— [There is no 62C:88.]
Mass. Gen. Laws ch. 62C, § 89— Annual reports on tax credit programs; contents