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- Mass. Gen. Laws ch. 62C, § 16 · Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138
- Mass. Gen. Laws ch. 62C, § 16A · Repealed, 1982, 352, Sec. 3
- Mass. Gen. Laws ch. 62C, § 16B · Payment of taxes; penalty for underpayment; issuance of regulations
- Mass. Gen. Laws ch. 62C, § 17 · Return by executor
- Mass. Gen. Laws ch. 62C, § 18 · Beano, raffle, or bazaar; organizations required to file returns
- Mass. Gen. Laws ch. 62C, § 19 · Extension of time for filing return
- Mass. Gen. Laws ch. 62C, § 20 · Inspection of returns, books, accounts and other records in possession of commissioner
- Mass. Gen. Laws ch. 62C, § 21 · Disclosure of tax information
- Mass. Gen. Laws ch. 62C, § 21A · Repealed, 1992, 402, Sec. 4
- Mass. Gen. Laws ch. 62C, § 21B · Unauthorized willful inspection of information contained in return or document filed with the commission; penalties
- Mass. Gen. Laws ch. 62C, § 22 · Inspection or use of returns or other information by governmental agencies
- Mass. Gen. Laws ch. 62C, § 23 · Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner
- Mass. Gen. Laws ch. 62C, § 24 · Verification of returns; inspection of stampers
- Mass. Gen. Laws ch. 62C, § 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
- Mass. Gen. Laws ch. 62C, § 25 · Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64M and 138; inspection
- Mass. Gen. Laws ch. 62C, § 26 · Assessment of taxes
- Mass. Gen. Laws ch. 62C, § 27 · Extension of time for assessment
- Mass. Gen. Laws ch. 62C, § 28 · Failure to file or filing of incorrect return; determination and assessment of tax
- Mass. Gen. Laws ch. 62C, § 29 · Collection of tax jeopardized by delay; immediate assessment
- Mass. Gen. Laws ch. 62C, § 30 · Federal income tax changes; assessment; abatement; penalty
- Mass. Gen. Laws ch. 62C, § 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
- Mass. Gen. Laws ch. 62C, § 30B · Partnership-level audit
- Mass. Gen. Laws ch. 62C, § 31 · Notice of assessment in excess of amount on return
- Mass. Gen. Laws ch. 62C, § 31A · Notice of unpaid corporate or partnership assessment; liability of individuals; abatement
- Mass. Gen. Laws ch. 62C, § 32 · Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes
- Mass. Gen. Laws ch. 62C, § 32A · Outstanding obligations on installment transactions; method for determining interest
- Mass. Gen. Laws ch. 62C, § 33 · Late returns; penalty; abatement
- Mass. Gen. Laws ch. 62C, § 33A · United States postmark; alternative private delivery service; date of payment; application of section
- Mass. Gen. Laws ch. 62C, § 34 · Penalty for failure to file returns; payment
- Mass. Gen. Laws ch. 62C, § 35 · Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer
- Mass. Gen. Laws ch. 62C, § 35A · Penalty for underpayment of tax required to be shown on return
- Mass. Gen. Laws ch. 62C, § 35B · Good faith defense for underpayment penalty; list of abusive transactions or tax strategies
- Mass. Gen. Laws ch. 62C, § 35C · Understatement of liability with respect to any return or claim for abatement or refund; penalty
- Mass. Gen. Laws ch. 62C, § 35D · Inconsistent position in reporting of income; disclosure
- Mass. Gen. Laws ch. 62C, § 35E · False or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty
- Mass. Gen. Laws ch. 62C, § 35F · Penalties for sale or offers for sale of an automated sales suppression device or phantom-ware
- Mass. Gen. Laws ch. 62C, § 36 · Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued
- Mass. Gen. Laws ch. 62C, § 36A · Correction of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner
- Mass. Gen. Laws ch. 62C, § 36B · Erroneous written advice from department of revenue; waiver of penalty
- Mass. Gen. Laws ch. 62C, § 37 · Application for abatement; hearing; notice of decision
- Mass. Gen. Laws ch. 62C, § 37A · Settlement of tax liability
- Mass. Gen. Laws ch. 62C, § 37B · Installment payment agreements; modification or termination
- Mass. Gen. Laws ch. 62C, § 37C · Acceptance of amount less than proposed or assessed tax liability in full and final settlement
- Mass. Gen. Laws ch. 62C, § 38 · Prerequisites for abatement
- Mass. Gen. Laws ch. 62C, § 39 · Appeal from refusal for abatement
- Mass. Gen. Laws ch. 62C, § 40 · Refund of overpaid taxes; interest
- Mass. Gen. Laws ch. 62C, § 41 · Remedies; restrictions
- Mass. Gen. Laws ch. 62C, § 42 · Abatement of taxes by appellate tax board
- Mass. Gen. Laws ch. 62C, § 43 · Unpaid taxes not warranting collection; abatement
- Mass. Gen. Laws ch. 62C, § 44 · Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner
- Mass. Gen. Laws ch. 62C, § 45 · Designation of banks as depository for receiving taxes
- Mass. Gen. Laws ch. 62C, § 45A · Quarterly returns; regulations; underpayment
- Mass. Gen. Laws ch. 62C, § 45B · Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent
- Mass. Gen. Laws ch. 62C, § 46 · Powers and remedies of commissioner for collection of taxes; warrant for collection; fees
- Mass. Gen. Laws ch. 62C, § 47 · Action of contract for unpaid taxes
- Mass. Gen. Laws ch. 62C, § 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
- Mass. Gen. Laws ch. 62C, § 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
- Mass. Gen. Laws ch. 62C, § 48 · Liability of lessee for tax due from lessor
- Mass. Gen. Laws ch. 62C, § 49 · Information for collection of taxes; injunction
- Mass. Gen. Laws ch. 62C, § 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 evading payment of tax; appeal and hearing
- Mass. Gen. Laws ch. 62C, § 50 · Liens upon property for nonpayment of taxes
- Mass. Gen. Laws ch. 62C, § 51 · Sale or transfer of corporate assets; procedure
- Mass. Gen. Laws ch. 62C, § 52 · Waiver of lien; certificate showing good standing; fees
- Mass. Gen. Laws ch. 62C, § 53 · Levy upon property for payment of tax
- Mass. Gen. Laws ch. 62C, § 54 · Surrender of property or discharge of obligation; exceptions; personal liability; penalty
- Mass. Gen. Laws ch. 62C, § 55 · Books or records relating to property subject to levy
- Mass. Gen. Laws ch. 62C, § 55A · Exempt property
- Mass. Gen. Laws ch. 62C, § 56 · Seizure of property; notice; sale
- Mass. Gen. Laws ch. 62C, § 57 · Disposition of hard to keep property; notice to owner; public sale
- Mass. Gen. Laws ch. 62C, § 58 · Redemption of property
- Mass. Gen. Laws ch. 62C, § 59 · Certificates of sale; execution of deeds
- Mass. Gen. Laws ch. 62C, § 60 · Effect of certificates of sale and deeds
- Mass. Gen. Laws ch. 62C, § 61 · Record of sales and redemptions of real property
- Mass. Gen. Laws ch. 62C, § 62 · Expenses of levy and sale
- Mass. Gen. Laws ch. 62C, § 63 · Disposition of money realized under Secs. 53 through 64
- Mass. Gen. Laws ch. 62C, § 64 · Release of levy; return of wrongfully levied property
- Mass. Gen. Laws ch. 62C, § 65 · Time for collection of taxes; bankruptcy cases
- Mass. Gen. Laws ch. 62C, § 66 · Bonds of licensees and registrants subject to chapters 64A to 64C, 64E to 64J or 64M
- Mass. Gen. Laws ch. 62C, § 67 · Licenses and registration certificates of taxpayers under chapters 64A, 64C, 64E to 64J or 64M
- Mass. Gen. Laws ch. 62C, § 67A · Shows; registration certificates
- Mass. Gen. Laws ch. 62C, § 67B · Reciprocal agreements with other states for payment of sales and use taxes
- Mass. Gen. Laws ch. 62C, § 67C · Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates
- Mass. Gen. Laws ch. 62C, § 67D · Biotechnology or medical device manufacturing companies; jobs incentive payment
- Mass. Gen. Laws ch. 62C, § 68 · Suspension or revocation of license or registration; appeal; reissuance of registration
- Mass. Gen. Laws ch. 62C, § 69 · Destruction of certain copies, returns, statements or documents
- Mass. Gen. Laws ch. 62C, § 70 · Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc.
- Mass. Gen. Laws ch. 62C, § 71 · Notice under this chapter
- Mass. Gen. Laws ch. 62C, § 72 · Person defined
- Mass. Gen. Laws ch. 62C, § 73 · Tax evasion, failure to collect or pay tax, keep records or supply information; penalties
- Mass. Gen. Laws ch. 62C, § 74 · Disclosure of information by tax preparer
- Mass. Gen. Laws ch. 62C, § 75 · False statements by taxpayers subject to Secs. 11 and 30; liability; penalty
- Mass. Gen. Laws ch. 62C, § 76 · Failure to possess license or registration as required by Secs. 67 and 67A; penalty
- Mass. Gen. Laws ch. 62C, § 77 · Failure to file return, list or report, or information required by Sec. 8; penalty
- Mass. Gen. Laws ch. 62C, § 78 · Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112
- Mass. Gen. Laws ch. 62C, § 79 · Time; filing returns; payments
- Mass. Gen. Laws ch. 62C, § 80 · In-person interviews with taxpayers; explanations
- Mass. Gen. Laws ch. 62C, § 81 · Armed forces personnel; extended deadline
- Mass. Gen. Laws ch. 62C, § 82 · Aggregate statistical report of taxes collected; contents
- Mass. Gen. Laws ch. 62C, § 83 · Report to state secretary; corporations required to report; contents
- Mass. Gen. Laws ch. 62C, § 84 · Understatement of tax on joint return; liability for deficiencies; relief for portion not attributable to spouse; conditions