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Mass. General Laws c.62C

Administrative provisions relative to state taxation

This page links to an unofficial version of each section of G.L. c. 62C.

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§ 1 Definitions 
§ 2 Application of chapter 
§ 3 Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts 
§ 3A Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 
§ 4 Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement 
§ 5 Returns; filing; declaration covering perjury; improper filings 
§ 5A Non-custodial parents; indication of status on income tax return 
§ 6 Persons required to make returns; fiduciaries; time for making 

Amended by St. 2024, c. 140, § 103, effective for taxable years beginning on or after January 1, 2024

§ 7 Partnerships required to file returns 
§ 8 Annual reports by entities doing business in the state; trustee and fiduciary reports 
§ 8A Show promoters; reports; records 
§ 8B Employment-sponsored health plans; annual statements for covered individuals; penalties 
§ 9 Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs 
§ 10 Withholding tax returns; payment 
§ 11 Corporate returns 
§ 11A Filing by means of combined report; principal reporting corporation treated as agent for all participating corporations with respect to required notices and actions 
§ 12 Banks, insurance companies and certain other corporations; additional returns; contents 
§ 13 Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12 
§ 14 Report of gross receipts by taxpayers subject to chapter 63A; computation of tax 
§ 15 Signing of returns required by Secs. 11 to 14 
§ 16 Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138 
§ 16B Payment of taxes; penalty for underpayment; issuance of regulations 
§ 17 Return by executor 
§ 18 Beano, raffle, or bazaar; organizations required to file returns 
§ 19 Extension of time for filing return 
§ 20 Inspection of returns, books, accounts and other records in possession of commissioner 
§ 21 Remote retailers and marketplace facilitators 

Amended by St.2023, c. 7, §§ 223-225, effective May 30, 2023

§ 21B Unauthorized willful inspection of information contained in return or document filed with the commission; penalties 
§ 22 Inspection or use of returns or other information by governmental agencies 
§ 23 Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner 
§ 24 Verification of returns; inspection of stampers 
§ 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 
§ 25 Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64M and 138; inspection 
§ 26 Assessment of taxes 
§ 27 Extension of time for assessment 
§ 28 Failure to file or filing of incorrect return; determination and assessment of tax 
§ 29 Collection of tax jeopardized by delay; immediate assessment 
§ 30 Federal income tax changes; assessment; abatement; penalty 
§ 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 
§ 30B Partnership-level audit 
§ 31 Notice of assessment in excess of amount on return 
§ 31A Notice of unpaid corporate or partnership assessment; liability of individuals; abatement 
§ 32 Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes 
§ 32A Outstanding obligations on installment transactions; method for determining interest 
§ 33 Late returns; penalty; abatement 
§ 33A United States postmark; alternative private delivery service; date of payment; application of section 
§ 34 Penalty for failure to file returns; payment 
§ 35 Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer 
§ 35A Penalty for underpayment of tax required to be shown on return 
§ 35B Good faith defense for underpayment penalty; list of abusive transactions or tax strategies 
§ 35C Understatement of liability with respect to any return or claim for abatement or refund; penalty 
§ 35D Inconsistent position in reporting of income; disclosure 
§ 35E False or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty 
§ 35F Penalties for sale or offers for sale of an automated sales suppression device or phantom-ware 
§ 36 Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued 
§ 36A Correction of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner 
§ 36B Erroneous written advice from department of revenue; waiver of penalty 
§ 37 Application for abatement; hearing; notice of decision 
§ 37A Settlement of tax liability 
§ 37B Installment payment agreements; modification or termination 
§ 37C Acceptance of amount less than proposed or assessed tax liability in full and final settlement 
§ 38 Prerequisites for abatement 
§ 39 Appeal from refusal for abatement 
§ 40 Refund of overpaid taxes; interest 
§ 41 Remedies; restrictions 
§ 42 Abatement of taxes by appellate tax board 
§ 43 Unpaid taxes not warranting collection; abatement 
§ 44 Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner 
§ 45 Designation of banks as depository for receiving taxes 
§ 45A Quarterly returns; regulations; underpayment 
§ 45B Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent 
§ 46 Powers and remedies of commissioner for collection of taxes; warrant for collection; fees 
§ 47 Action of contract for unpaid taxes 
§ 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 
§ 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 
§ 48 Liability of lessee for tax due from lessor 
§ 49 Information for collection of taxes; injunction 
§ 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... 
§ 50 Liens upon property for nonpayment of taxes 
§ 51 Sale or transfer of corporate assets; procedure 
§ 52 Waiver of lien; certificate showing good standing; fees 
§ 53 Levy upon property for payment of tax 
§ 54 Surrender of property or discharge of obligation; exceptions; personal liability; penalty 
§ 55 Books or records relating to property subject to levy 
§ 55A Exempt property 
§ 56 Seizure of property; notice; sale 
§ 57 Disposition of hard to keep property; notice to owner; public sale 
§ 58 Redemption of property 
§ 59 Certificates of sale; execution of deeds 
§ 60 Effect of certificates of sale and deeds 
§ 61 Record of sales and redemptions of real property 
§ 62 Expenses of levy and sale 
§ 63 Disposition of money realized under Secs. 53 through 64 
§ 64 Release of levy; return of wrongfully levied property 
§ 65 Time for collection of taxes; bankruptcy cases 
§ 66 Bonds of licensees and registrants subject to chapters 64A to 64C, 64E to 64J or 64M 
§ 67 Licenses and registration certificates of taxpayers under chapters 64A, 64C, 64E to 64J or 64M 
§ 67A Shows; registration certificates 
§ 67B Reciprocal agreements with other states for payment of sales and use taxes 
§ 67C Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates 
§ 67D Biotechnology or medical device manufacturing companies; jobs incentive payment 
§ 68 Suspension or revocation of license or registration; appeal; reissuance of registration 
§ 69 Destruction of certain copies, returns, statements or documents 
§ 70 Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc. 
§ 71 Notice under this chapter 
§ 72 Person defined 
§ 73 Tax evasion, failure to collect or pay tax, keep records or supply information; penalties 
§ 74 Disclosure of information by tax preparer 
§ 75 False statements by taxpayers subject to Secs. 11 and 30; liability; penalty 
§ 76 Failure to possess license or registration as required by Secs. 67 and 67A; penalty 
§ 77 Failure to file return, list or report, or information required by Sec. 8; penalty 
§ 79 Time; filing returns; payments 
§ 80 In-person interviews with taxpayers; explanations 
§ 81 Armed forces personnel; extended deadline 
§ 82 Aggregate statistical report of taxes collected; contents 
§ 83 Report to state secretary; corporations required to report; contents 
§ 84 Understatement of tax on joint return; liability for deficiencies; relief for portion not attributable to spouse; conditions 
§ 85 Electronic funds transfers 
§ 86 Convention center financing surcharges; administration; collection 
§ 87 Presidentially declared disaster; terroristic or military action; tax liability 
§ 89 Annual reports on tax credit programs; contents 

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