Mass. General Laws c.63E § 5

Collection and administration of excise tax

This is an unofficial version of a Massachusetts General Law. For more information on this topic, please see Law about taxation.

Updates

Added by St. 2026, c. 101, § 21, applicable for taxable years beginning on or after January 1, 2026.

Section 5

The collection and administration of the excise under this chapter shall be governed by chapter 62C unless expressly provided otherwise in this chapter or in regulations promulgated by the commissioner pursuant to this chapter.

Last updated:	June 12, 2026