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- Mass. Gen. Laws ch. 62, § 5C · Taxation of unincorporated homeowners' association
- Mass. Gen. Laws ch. 62, § 6 · Credits
- Mass. Gen. Laws ch. 62, § 6A, 6B · Repealed, 1971, 555, Sec. 5
- Mass. Gen. Laws ch. 62, § 6C · Massachusetts State Election Campaign Fund; voluntary contributions
- Mass. Gen. Laws ch. 62, § 6D · Natural Heritage and Endangered Species Fund; contributions
- Mass. Gen. Laws ch. 62, § 6E · Organ Transplant Fund; voluntary contributions
- Mass. Gen. Laws ch. 62, § 6F · Gross income; determination of capital gains; basis of property
- Mass. Gen. Laws ch. 62, § 6G · Massachusetts State Public Health HIV and Hepatitis fund; voluntary contributions; use of contributions
- Mass. Gen. Laws ch. 62, § 6H · Massachusetts United States Olympic Fund; voluntary contributions
- Mass. Gen. Laws ch. 62, § 6I · Low-income housing tax credit
- Mass. Gen. Laws ch. 62, § 6J · Massachusetts historic rehabilitation tax credit
- Mass. Gen. Laws ch. 62, § 6K · Refunds and contributions credited to Massachusetts Military Family Relief Fund
- Mass. Gen. Laws ch. 62, § 6L · Application and refund of certain credits under Sec. 6; substantiation of claims; regulations
- Mass. Gen. Laws ch. 62, § 6M · Contribution of refund to Homeless Animal Prevention and Care Fund; annual report
- Mass. Gen. Laws ch. 62, § 6N · Repealed, 2012, 224, Sec. 41A
- Mass. Gen. Laws ch. 62, § 6O · Massachusetts homeownership tax credit; application; amount awarded; completion of qualified homeownership development project; sponsor; transfer, sale or assignment of tax credit; duties of director; adoption and promulgation of rules and regulations
- Mass. Gen. Laws ch. 62, § 7 · Repealed, 1979, 409, Sec. 4
- Mass. Gen. Laws ch. 62, § 7A, 7B · Repealed, 1971, 555, Sec. 5
- Mass. Gen. Laws ch. 62, § 8 · Repealed, 2008, 173, Sec. 19
- Mass. Gen. Laws ch. 62, § 9 · Estates of deceased persons
- Mass. Gen. Laws ch. 62, § 10 · Income from trust estates; deductions
- Mass. Gen. Laws ch. 62, § 10A · Qualified funeral trusts
- Mass. Gen. Laws ch. 62, § 11 · Income received from nonresident trustee
- Mass. Gen. Laws ch. 62, § 11A · Income from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding
- Mass. Gen. Laws ch. 62, § 11B · Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
- Mass. Gen. Laws ch. 62, § 12, 12A · Repealed, 2004, 262, Sec. 16
- Mass. Gen. Laws ch. 62, § 13 · Application of sections to all fiduciaries
- Mass. Gen. Laws ch. 62, § 14 · Applicability to corporate trustees
- Mass. Gen. Laws ch. 62, § 15 · Duties of corporate trustees
- Mass. Gen. Laws ch. 62, § 16 · Agreement as to total tax due from trustees
- Mass. Gen. Laws ch. 62, § 17 · Partners subject to tax; distributive shares; partners' separate returns; determination of income; common trust funds
- Mass. Gen. Laws ch. 62, § 17A · Taxation of shareholders of S corporations
- Mass. Gen. Laws ch. 62, § 18 · Repealed, 1976, 415, Sec. 100
- Mass. Gen. Laws ch. 62, § 19 · Repealed, 2008, 173, Sec. 22
- Mass. Gen. Laws ch. 62, § 20, 21 · Repealed, 1966, 698, Sec. 18
- Mass. Gen. Laws ch. 62, § 21A · Repealed, 1938, 489, Sec. 8
- Mass. Gen. Laws ch. 62, § 22 to 24 · Repealed, 1976, 415, Sec. 100
- Mass. Gen. Laws ch. 62, § 25 · Individuals, fiduciaries and estates subject to tax
- Mass. Gen. Laws ch. 62, § 25A · Repealed, 1971, 555, Sec. 14
- Mass. Gen. Laws ch. 62, § 26 · Repealed, 1976, 415, Sec. 100
- Mass. Gen. Laws ch. 62, § 27 · Repealed, 1956, 128
- Mass. Gen. Laws ch. 62, § 28 to 33 · Repealed, 1976, 415, Sec. 100
- Mass. Gen. Laws ch. 62, § 34 · Repealed, 1947, 483, Sec. 2
- Mass. Gen. Laws ch. 62, § 35 to 37B · Repealed, 1976, 415, Sec. 100
- Mass. Gen. Laws ch. 62, § 38 · Repealed, 1953, 654, Sec. 45
- Mass. Gen. Laws ch. 62, § 39 · Repealed, 1976, 415, Sec. 100
- Mass. Gen. Laws ch. 62, § 40 · Repealed, 1961, 251
- Mass. Gen. Laws ch. 62, § 41 · Repealed, 1976, 415, Sec. 100
- Mass. Gen. Laws ch. 62, § 42 · Liability of fiduciaries
- Mass. Gen. Laws ch. 62, § 43 to 46 · Repealed, 1976, 415, Sec. 100
- Mass. Gen. Laws ch. 62, § 47 · Repealed, 1930, 416, Sec. 2
- Mass. Gen. Laws ch. 62, § 48 · Repealed, 1976, 415, Sec. 100
- Mass. Gen. Laws ch. 62, § 49 to 53 · Repealed, 1931, 426, Sec. 184
- Mass. Gen. Laws ch. 62, § 54 · Severability
- Mass. Gen. Laws ch. 62, § 55 to 60 · Repealed, 1976, 415, Sec. 100
- Mass. Gen. Laws ch. 62, § 61 · Repealed, 1971, 555, Sec. 17
- Mass. Gen. Laws ch. 62, § 61/2 · Repealed, 2021, 68, Sec. 2
- Mass. Gen. Laws ch. 62, § 62 · Methods of accounting; fiscal years
- Mass. Gen. Laws ch. 62, § 63 · Installment transactions
- Mass. Gen. Laws ch. 62, § 64 · Optional tax table
- Mass. Gen. Laws ch. 62B, § 1 · Definitions
- Mass. Gen. Laws ch. 62B, § 2 · Duty of employer; manner of computation; duty of commissioner
- Mass. Gen. Laws ch. 62B, § 3 · Wages; clarification
- Mass. Gen. Laws ch. 62B, § 4 · Withholding exemption certificates; duty of employee to furnish; forms
- Mass. Gen. Laws ch. 62B, § 5 · Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability
- Mass. Gen. Laws ch. 62B, § 6 · Failure of employer to withhold, or to pay over taxes withheld; assessment
- Mass. Gen. Laws ch. 62B, § 7 · Failure to withhold or pay over taxes; effect; penalty
- Mass. Gen. Laws ch. 62B, § 8 · Repealed, 1976, 415, Sec. 101
- Mass. Gen. Laws ch. 62B, § 9 · Credit against taxes
- Mass. Gen. Laws ch. 62B, § 10 · Employer's liability
- Mass. Gen. Laws ch. 62B, § 11 · Repealed, 1983, 233, Sec. 29
- Mass. Gen. Laws ch. 62B, § 11A · Penalties
- Mass. Gen. Laws ch. 62B, § 12 · Effect of payment
- Mass. Gen. Laws ch. 62B, § 12A · Repealed, 1986, 488, Sec. 40
- Mass. Gen. Laws ch. 62B, § 13 · Amount of estimated tax
- Mass. Gen. Laws ch. 62B, § 14 · Underpayment of estimated tax; installments
- Mass. Gen. Laws ch. 62B, § 15 · Credit on estimated tax payments
- Mass. Gen. Laws ch. 62B, § 16 to 18 · Repealed, 1985, 593, Sec. 11
- Mass. Gen. Laws ch. 62B, § 19 to 21 · Repealed, 1976, 415, Sec. 101
- Mass. Gen. Laws ch. 62C, § 1 · Definitions
- Mass. Gen. Laws ch. 62C, § 2 · Application of chapter
- Mass. Gen. Laws ch. 62C, § 3 · Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts
- Mass. Gen. Laws ch. 62C, § 3A · Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
- Mass. Gen. Laws ch. 62C, § 4 · Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement
- Mass. Gen. Laws ch. 62C, § 5 · Returns; filing; declaration covering perjury; improper filings
- Mass. Gen. Laws ch. 62C, § 5A · Non-custodial parents; indication of status on income tax return
- Mass. Gen. Laws ch. 62C, § 6 · Persons required to make returns; fiduciaries; time for making
- Mass. Gen. Laws ch. 62C, § 7 · Partnerships required to file returns
- Mass. Gen. Laws ch. 62C, § 8 · Annual reports by entities doing business in the state; trustee and fiduciary reports
- Mass. Gen. Laws ch. 62C, § 8A · Show promoters; reports; records
- Mass. Gen. Laws ch. 62C, § 8B · Employment-sponsored health plans; annual statements for covered individuals; penalties
- Mass. Gen. Laws ch. 62C, § 9 · Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs
- Mass. Gen. Laws ch. 62C, § 10 · Withholding tax returns; payment
- Mass. Gen. Laws ch. 62C, § 11 · Corporate returns
- Mass. Gen. Laws ch. 62C, § 11A · Filing by means of combined report; principal reporting corporation treated as agent for all participating corporations with respect to required notices and actions
- Mass. Gen. Laws ch. 62C, § 12 · Banks, insurance companies and certain other corporations; additional returns; contents
- Mass. Gen. Laws ch. 62C, § 12A · Repealed, 1992, 402, Sec. 2
- Mass. Gen. Laws ch. 62C, § 13 · Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12
- Mass. Gen. Laws ch. 62C, § 14 · Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
- Mass. Gen. Laws ch. 62C, § 15 · Signing of returns required by Secs. 11 to 14