PocketLaw | Massachusetts General Laws | Administrative Provisions

Administrative Provisions Relative to State Taxation

Checkout our iOS App for a better way to browser and research.

Definitions

Application of Chapter

Administration by Commissioner; Forms; Regulations and Rulings; Issuance of Technical Information Releases and Letter Rulings; Public Notice; Missing Children Inserts

Disallowance of Sham Transactions and Related Doctrines; Burden on Taxpayer to Show Business Purpose and Economic Substance Commensurate With Claimed Tax Benefit

Forms; Provisions Respecting Fractional Parts of a Dollar; Credit, Refund, or Abatement

Returns; Filing; Declaration Covering Perjury; Improper Filings

Non-Custodial Parents; Indication of Status on Income Tax Return

Persons Required to Make Returns; Fiduciaries; Time for Making

Partnerships Required to File Returns

Annual Reports by Entities Doing Business in the State; Trustee and Fiduciary Reports

Show Promoters; Reports; Records

Employment-Sponsored Health Plans; Annual Statements for Covered Individuals; Penalties

Failure to File Returns Required by Sec. 6 or Sec. 7; Petition for Mandamus; Hearings; Costs

Withholding Tax Returns; Payment

Corporate Returns

Filing by Means of Combined Report; Principal Reporting Corporation Treated as Agent for All Participating Corporations With Respect to Required Notices and Actions

Banks, Insurance Companies and Certain Other Corporations; Additional Returns; Contents

Repealed, 1992, 402, Sec. 2

Tangible Personal Property; Reports by Organizations Filing Return Under Sec. 11 or Sec. 12

Report of Gross Receipts by Taxpayers Subject to Chapter 63a; Computation of Tax

Signing of Returns Required by Secs. 11 to 14

Filing of Returns by Taxpayers Subject to Chapters 64a and 64c, 64e to 64j, 64l to 64m and 138

Repealed, 1982, 352, Sec. 3

Return by Executor

Beano, Raffle, or Bazaar; Organizations Required to File Returns

Extension of Time for Filing Return

Inspection of Returns, Books, Accounts and Other Records in Possession of Commissioner

Disclosure of Tax Information

Repealed, 1992, 402, Sec. 4

Unauthorized Willful Inspection of Information Contained in Return or Document Filed With the Commission; Penalties

Inspection or Use of Returns or Other Information by Governmental Agencies

Participation of Commissioner With Governmental Officers or Agencies to Determine Tax Liability; Certificate by Commissioner

Verification of Returns; Inspection of Stampers

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

Records to Be Kept by Taxpayers Subject to Chapters 64a and 64c, 64e to 64j, 64m and 138; Inspection

Assessment of Taxes

Extension of Time for Assessment

Failure to File or Filing of Incorrect Return; Determination and Assessment of Tax

Collection of Tax Jeopardized by Delay; Immediate Assessment

Federal Income Tax Changes; Assessment; Abatement; Penalty

Adjustments Based on Final Determination of Tax Due in Certain Other Jurisdictions; Report to Commissioner; Additional Tax Due or Credit Allowed in the Commonwealth

Notice of Assessment in Excess of Amount on Return

Notice of Unpaid Corporate or Partnership Assessment; Liability of Individuals; Abatement

Payment Date; Interest; Notice; Contested Taxes Not Collected Involuntarily During Time Taxpayers Contest Taxes

Outstanding Obligations on Installment Transactions; Method for Determining Interest

Late Returns; Penalty; Abatement

United States Postmark; Alternative Private Delivery Service; Date of Payment; Application of Section

Penalty for Failure to File Returns; Payment

Payment by Check or Electronic Funds Transfer; Penalty for Nonpayment of Check or Electronic Funds Transfer

Penalty for Underpayment of Tax Required to Be Shown on Return

Good Faith Defense for Underpayment Penalty; List of Abusive Transactions or Tax Strategies

Understatement of Liability With Respect to Any Return or Claim for Abatement or Refund; Penalty

Inconsistent Position in Reporting of Income; Disclosure

False or Deliberately Misleading Statements Respecting Allowability of Deduction or Credit, Excludability of Income or Securing Other Tax Benefits; Penalty

Overpayment of Tax, Interest, or Penalty; Refund or Credit; Persons Against Whom a Default or Arrest Warrant Has Been Issued

Correction of Error Without Application of Taxpayer; Demand for Repayment of Erroneous Payments Made by Commissioner

Erroneous Written Advice From Department of Revenue; Waiver of Penalty

Application for Abatement; Hearing; Notice of Decision

Settlement of Tax Liability

Installment Payment Agreements; Modification or Termination

Acceptance of Amount Less Than Proposed or Assessed Tax Liability in Full and Final Settlement

Prerequisites for Abatement

Appeal From Refusal for Abatement

Refund of Overpaid Taxes; Interest

Remedies; Restrictions

Abatement of Taxes by Appellate Tax Board

Unpaid Taxes Not Warranting Collection; Abatement

Sale of Business; Withholdings to Cover Tax; Liability of Purchaser; Certificate From Commissioner

Designation of Banks as Depository for Receiving Taxes

Quarterly Returns; Regulations; Underpayment

Declarations of Estimated Tax and Estimated Tax Payments; Filing or Payment Made to Bank Designated as Depositary and Fiscal Agent

Powers and Remedies of Commissioner for Collection of Taxes; Warrant for Collection; Fees

Action of Contract for Unpaid Taxes

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

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

Liability of Lessee for Tax Due From Lessor

Information for Collection of Taxes; Injunction

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

Liens Upon Property for Nonpayment of Taxes

Sale or Transfer of Corporate Assets; Procedure

Waiver of Lien; Certificate Showing Good Standing; Fees

Levy Upon Property for Payment of Tax

Surrender of Property or Discharge of Obligation; Exceptions; Personal Liability; Penalty

Books or Records Relating to Property Subject to Levy

Exempt Property

Seizure of Property; Notice; Sale

Disposition of Hard to Keep Property; Notice to Owner; Public Sale

Redemption of Property

Certificates of Sale; Execution of Deeds

Effect of Certificates of Sale and Deeds

Record of Sales and Redemptions of Real Property

Expenses of Levy and Sale

Disposition of Money Realized Under Secs. 53 Through 64

Release of Levy; Return of Wrongfully Levied Property

Time for Collection of Taxes; Bankruptcy Cases

Bonds of Licensees and Registrants Subject to Chapters 64a to 64c, 64e to 64j or 64m

Licenses and Registration Certificates of Taxpayers Under Chapters 64a, 64c, 64e to 64j or 64m

Shows; Registration Certificates

Reciprocal Agreements With Other States for Payment of Sales and Use Taxes

Revision of Procedures for Issuance, Acceptance and Recognition of Sales and Use Tax Certificates

Biotechnology or Medical Device Manufacturing Companies; Jobs Incentive Payment

Suspension or Revocation of License or Registration; Appeal; Reissuance of Registration

Destruction of Certain Copies, Returns, Statements or Documents

Testimony and Proofs Under Oath Taken by Commissioner; Witnesses; Production of Books, Paper, Etc.

Notice Under This Chapter

Person Defined

Tax Evasion, Failure to Collect or Pay Tax, Keep Records or Supply Information; Penalties

Disclosure of Information by Tax Preparer

False Statements by Taxpayers Subject to Secs. 11 and 30; Liability; Penalty

Failure to Possess License or Registration as Required by Secs. 67 and 67a; Penalty

Failure to File Return, List or Report, or Information Required by Sec. 8; Penalty

Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112

Time; Filing Returns; Payments

In-Person Interviews With Taxpayers; Explanations

Armed Forces Personnel; Extended Deadline

Aggregate Statistical Report of Taxes Collected; Contents

Report to State Secretary; Corporations Required to Report; Contents

Understatement of Tax on Joint Return; Liability for Deficiencies; Relief for Portion Not Attributable to Spouse; Conditions

Electronic Funds Transfers

Convention Center Financing Surcharges; Administration; Collection

Presidentially Declared Disaster; Terroristic or Military Action; Tax Liability

[There Is No 62c:88.]

Annual Reports on Tax Credit Programs; Contents