CHAPTER 62. TAXATION OF INCOMES.
Chapter 62, Section 1. Definitions.
Chapter 62, Section 2. Gross income, adjusted gross income and taxable income defined; classes.
Chapter 62, Section 3. Taxable income: adjusted gross income less deductions and exemptions.
Chapter 62, Section 4. Rates of tax for residents, non-residents and corporate trusts.
Chapter 62, Section 5A. Taxation of income earned by non-residents; regulations; certain military personnel.
Chapter 62, Section 5B. Repealed, 1973, 723, Sec. 2.
Chapter 62, Section 6. Credits.
Chapter 62, Section 6A, 6B. Repealed, 1971, 555, Sec. 5.
Chapter 62, Section 6C. State election campaign fund; voluntary contributions.
Chapter 62, Section 6D. Natural heritage and endangered species fund; contributions.
Chapter 62, Section 6E. Organ transplant fund; voluntary contributions.
Chapter 62, Section 6F. Gross income; determination of capital gains; basis of property.
Chapter 62, Section 6G. Massachusetts AIDS fund; contributions.
Chapter 62, Section 6H. Contribution of tax refunds to Massachusetts United States olympic fund.
Chapter 62, Section 6I Low-income housing tax credit.
Chapter 62, Section 7. Repealed, 1979, 409, Sec. 4.
Chapter 62, Section 7A, 7B. Repealed, 1971, 555, Sec. 5.
Chapter 62, Section 9. Estates of deceased persons.
Chapter 62, Section 10. Income from trust estates; deductions.
Chapter 62, Section 11. Income received from nonresident trustee.
Chapter 62, Section 12. Exemptions allowable to trustee.
Chapter 62, Section 12A. Right of trustee to claim exemption for beneficiary.
Chapter 62, Section 13. Application of sections to all fiduciaries.
Chapter 62, Section 14. Applicability to corporate trustees.
Chapter 62, Section 15. Duties of corporate trustees.
Chapter 62, Section 16. Agreement as to total tax due from trustees.
Chapter 62, Section 17A. Taxation of shareholders of S corporations.
Chapter 62, Section 18. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 19. Inapplicability of certain sections to corporate trusts.
Chapter 62, Section 20, 21. Repealed, 1966, 698, Sec. 18.
Chapter 62, Section 21A. Repealed, 1938, 489, Sec. 8.
Chapter 62, Section 22--24. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 25. Individuals, fiduciaries and estates subject to tax.
Chapter 62, Section 25A. Repealed, 1971, 555, Sec. 14.
Chapter 62, Section 26. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 27. Repealed, 1956, 128.
Chapter 62, Section 28--32. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 33. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 34. Repealed, 1947, 483, Sec. 2.
Chapter 62, Section 35--37B. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 38. Repealed, 1953, 654, Sec. 45.
Chapter 62, Section 39. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 40. Repealed, 1961, 251.
Chapter 62, Section 41. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 42. Liability of fiduciaries.
Chapter 62, Section 43--46. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 47. Repealed, 1930, 416, Sec. 2.
Chapter 62, Section 48. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 49--53. Repealed, 1931, 426, Sec. 184.
Chapter 62, Section 54. Severability.
Chapter 62, Section 55--60. Repealed, 1976, 415, Sec. 100.
Chapter 62, Section 61. Repealed, 1971, 555, Sec. 17.
Chapter 62, Section 62. Methods of accounting; fiscal years.
Chapter 62, Section 63. Installment transactions.
Chapter 62, Section 64. Optional tax table.
Return to: