This page links to the current version of each section of G.L. c.62.
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Mass. General Laws c.62
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Amended by St.2022, c.126, § 30, effective for taxable years beginning on or after January 1, 2022
Amended by St.2022, c.126, §§ 31-32, effective for taxable years beginning on or after January 1, 2022.
Amended by St.2023, c.77, § 11, effective December 4, 2023
Amended by St. 2023, c.50, § 8 effective for taxable years beginning on or after January 1, 2023
Amended by St.2023, c.77, § 12, effective December 4, 2023
Amended by St.2023, c.77, § 13, effective December 4, 2023
Amended by St. 2023, c.50, § 23 effective for taxable years beginning on or after January 1, 2023
Amended by St.2023, c. 7, § 222, effective 30 days following enactment pursuant to subsection (c) of section 2 Article LXXXVII of the Amendments to the Constitution
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