GroundRules
Browse Massachusetts
Read the original sections, or search by topic.
- Mass. Gen. Laws ch. 60, § 86 · Enforcement of lien of co-tenant
- Mass. Gen. Laws ch. 60, § 87 · Directions to collectors; ordinances or by-laws
- Mass. Gen. Laws ch. 60, § 88 · Tax lists and warrants; posting by sheriff or deputies
- Mass. Gen. Laws ch. 60, § 89 · Fees of sheriff for collecting taxes
- Mass. Gen. Laws ch. 60, § 90 · Treasurer as collector; warrants
- Mass. Gen. Laws ch. 60, § 91 · Foreign corporation; non-resident; failure to pay taxes; restraint on business
- Mass. Gen. Laws ch. 60, § 92 · Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds
- Mass. Gen. Laws ch. 60, § 93 · Money due taxpayer from municipalities; withholding for delinquent taxes
- Mass. Gen. Laws ch. 60, § 94 · Accounts and receipts of collectors; exhibiting on request of municipal officers
- Mass. Gen. Laws ch. 60, § 95 · Credits and payments to collectors
- Mass. Gen. Laws ch. 60, § 96 · Removal of collectors
- Mass. Gen. Laws ch. 60, § 97 · Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists
- Mass. Gen. Laws ch. 60, § 98 · Back taxes; actions to recover
- Mass. Gen. Laws ch. 60, § 99 · Collectors; failure to exhibit accounts or receipts
- Mass. Gen. Laws ch. 60, § 100 · Collectors; failure to turn over accounts
- Mass. Gen. Laws ch. 60, § 101 · Violations of Sec. 12
- Mass. Gen. Laws ch. 60, § 102 · Collectors; violations of Sec. 2 or Sec. 8
- Mass. Gen. Laws ch. 60, § 103 · Failure to aid collector
- Mass. Gen. Laws ch. 60, § 104 · Exorbitant redemption charges
- Mass. Gen. Laws ch. 60, § 105 · Forms
- Mass. Gen. Laws ch. 60, § 106 · Repealed, 1985, 598, Sec. 2
- Mass. Gen. Laws ch. 60A, § 1 · Excise tax on motor vehicles; assessment and levy; exemptions; abatement for theft of motor vehicle
- Mass. Gen. Laws ch. 60A, § 1A · Repealed, 1955, 587, Sec. 2
- Mass. Gen. Laws ch. 60A, § 2 · Collection of tax; abatement
- Mass. Gen. Laws ch. 60A, § 2A · Nonpayment of taxes; collection; nonrenewal of driver's license and vehicle registration
- Mass. Gen. Laws ch. 60A, § 3 · Remedies of collectors
- Mass. Gen. Laws ch. 60A, § 4 · Laws respecting registration of motor vehicles; effect of this chapter
- Mass. Gen. Laws ch. 60A, § 5 · Repealed, 1953, 654, Sec. 40
- Mass. Gen. Laws ch. 60A, § 6 · Where excise laid and collected
- Mass. Gen. Laws ch. 60A, § 7 · Uncollectible tax; abatement
- Mass. Gen. Laws ch. 60A, § 8 · Unpaid tax; abatement
- Mass. Gen. Laws ch. 60A, § 9 · Deferral of excise due by Massachusetts National Guard members and reservists on active duty and dependents
- Mass. Gen. Laws ch. 60B, § 1 · Definitions
- Mass. Gen. Laws ch. 60B, § 2 · Excise taxes
- Mass. Gen. Laws ch. 60B, § 3 · Exemptions
- Mass. Gen. Laws ch. 60B, § 4 · Collector of taxes; penalties
- Mass. Gen. Laws ch. 60B, § 5 · Collection provisions
- Mass. Gen. Laws ch. 60B, § 6 · Ship and vessel information
- Mass. Gen. Laws ch. 61, § 1 · Definitions
- Mass. Gen. Laws ch. 61, § 2 · Classification of forest lands by assessors; application
- Mass. Gen. Laws ch. 61, § 2A · Tax rate for certified forest land
- Mass. Gen. Laws ch. 61, § 3 · Valuation of forest production land; assessment of property taxes; grievance procedure
- Mass. Gen. Laws ch. 61, § 4 · Valuation of buildings and dwellings located on forest production land
- Mass. Gen. Laws ch. 61, § 5 · Special and betterment assessments
- Mass. Gen. Laws ch. 61, § 6 · Conveyance tax on forest production land sold for other use; rate; exceptions
- Mass. Gen. Laws ch. 61, § 7 · Disqualification of land from classification; roll-back taxes; calculation; interest
- Mass. Gen. Laws ch. 61, § 8 · Conversion of land to residential, industrial or commercial use; notice to city or town; first refusal option
- Mass. Gen. Laws ch. 61A, § 1 · Land in agricultural use defined
- Mass. Gen. Laws ch. 61A, § 2 · Land in horticultural use defined
- Mass. Gen. Laws ch. 61A, § 2A · Land used to site renewable energy generating source
- Mass. Gen. Laws ch. 61A, § 3 · Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard
- Mass. Gen. Laws ch. 61A, § 4 · Valuation of land in agricultural, etc. use; contiguous land; tax rate
- Mass. Gen. Laws ch. 61A, § 4A · Tax rate for land actively devoted to agricultural or horticultural use
- Mass. Gen. Laws ch. 61A, § 5 · Contiguous land under one ownership within more than one city or town
- Mass. Gen. Laws ch. 61A, § 6 · Annual determination of eligibility for valuation; application; form; certification
- Mass. Gen. Laws ch. 61A, § 7 · Additional assessment; change in use in pre-tax year between October 1 and June 30
- Mass. Gen. Laws ch. 61A, § 8 · Timely filing of application in towns or cities with programs of revaluation; abatement
- Mass. Gen. Laws ch. 61A, § 9 · Allowance or disallowance of application for valuation; notice; liens
- Mass. Gen. Laws ch. 61A, § 10 · Factors to be considered in valuing land
- Mass. Gen. Laws ch. 61A, § 11 · Farmland valuation advisory commission; expenditures
- Mass. Gen. Laws ch. 61A, § 12 · Sale of land or change of use; liability for conveyance tax; exemptions
- Mass. Gen. Laws ch. 61A, § 13 · Change of use; liability for roll-back taxes
- Mass. Gen. Laws ch. 61A, § 14 · Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option
- Mass. Gen. Laws ch. 61A, § 15 · Taxation of buildings and land occupied by dwelling
- Mass. Gen. Laws ch. 61A, § 16 · Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use
- Mass. Gen. Laws ch. 61A, § 17 · Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder
- Mass. Gen. Laws ch. 61A, § 18 · Special or betterment assessments; payment; interest
- Mass. Gen. Laws ch. 61A, § 19 · Roll-back taxes; procedures for assessment; appeal to appellate tax board
- Mass. Gen. Laws ch. 61A, § 19A · Sale of land; certification of taxes paid or payable
- Mass. Gen. Laws ch. 61A, § 20 · Valuation and assessment for purposes other than provisions of this chapter; equalization
- Mass. Gen. Laws ch. 61A, § 21 · Factual details on tax list
- Mass. Gen. Laws ch. 61A, § 22 · Rules and regulations; forms and procedures
- Mass. Gen. Laws ch. 61A, § 23 · Use of valuation, etc. procedures to evade taxes; penalties
- Mass. Gen. Laws ch. 61A, § 24 · Severability
- Mass. Gen. Laws ch. 61B, § 1 · Recreational land and uses
- Mass. Gen. Laws ch. 61B, § 2 · Value of recreational land; rate of tax
- Mass. Gen. Laws ch. 61B, § 2A · Tax rate for recreational land
- Mass. Gen. Laws ch. 61B, § 3 · Eligibility for classification as recreational
- Mass. Gen. Laws ch. 61B, § 4 · Changes in use; valuation; additional assessments
- Mass. Gen. Laws ch. 61B, § 5 · Revaluation programs; time for application for recreational classification
- Mass. Gen. Laws ch. 61B, § 6 · Allowance or disallowance of applications; time; records; liens
- Mass. Gen. Laws ch. 61B, § 7 · Land sold for other uses; conveyance tax; nonexempt transfers
- Mass. Gen. Laws ch. 61B, § 8 · Disqualification of land; roll-back taxes
- Mass. Gen. Laws ch. 61B, § 9 · Notice of intent to sell for or convert to other use; option of first refusal; assignment of option
- Mass. Gen. Laws ch. 61B, § 10 · Buildings on recreational land; land occupied by dwellings or used for family living; taxation
- Mass. Gen. Laws ch. 61B, § 11 · Continuance of classification
- Mass. Gen. Laws ch. 61B, § 12 · Separation of land for non-recreational use
- Mass. Gen. Laws ch. 61B, § 13 · Special or betterment assessments
- Mass. Gen. Laws ch. 61B, § 14 · Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals
- Mass. Gen. Laws ch. 61B, § 15 · Certificate of amount of conveyance or roll-back tax
- Mass. Gen. Laws ch. 61B, § 16 · Equalized valuation based on recreational use
- Mass. Gen. Laws ch. 61B, § 17 · Tax list of board of assessors; information required
- Mass. Gen. Laws ch. 61B, § 18 · Rules and regulations; forms and procedures
- Mass. Gen. Laws ch. 62, § 1 · Definitions
- Mass. Gen. Laws ch. 62, § 2 · Gross income, adjusted gross income and taxable income defined; classes
- Mass. Gen. Laws ch. 62, § 3 · Taxable income: adjusted gross income less deductions and exemptions
- Mass. Gen. Laws ch. 62, § 4 · Rates of tax for residents, non-residents and corporate trusts
- Mass. Gen. Laws ch. 62, § 5 · Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
- Mass. Gen. Laws ch. 62, § 5A · Taxation of income earned by non-residents; regulations; certain military personnel
- Mass. Gen. Laws ch. 62, § 5B · Repealed, 1973, 723, Sec. 2