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- Mass. Gen. Laws ch. 62C, § 85 · Electronic funds transfers
- Mass. Gen. Laws ch. 62C, § 86 · Convention center financing surcharges; administration; collection
- Mass. Gen. Laws ch. 62C, § 87 · Presidentially declared disaster; terroristic or military action; tax liability
- Mass. Gen. Laws ch. 62C, § 88 · [There is no 62C:88.]
- Mass. Gen. Laws ch. 62C, § 89 · Annual reports on tax credit programs; contents
- Mass. Gen. Laws ch. 62D, § 1 · Definitions
- Mass. Gen. Laws ch. 62D, § 2 · Minimum amount for set-off and collection
- Mass. Gen. Laws ch. 62D, § 3 · Assistance in collection rendered by department; distribution
- Mass. Gen. Laws ch. 62D, § 4 · Notice and furnishing of information to department by claimant agency; notice to debtor
- Mass. Gen. Laws ch. 62D, § 5 · Transfer of funds owed to claimant agency; deposit in escrow account; notice to taxpayer
- Mass. Gen. Laws ch. 62D, § 6 · Hearing on disputed claims
- Mass. Gen. Laws ch. 62D, § 7 · Right of appeal; finalization of set-off
- Mass. Gen. Laws ch. 62D, § 8 · Removal and forwarding of amount from escrow upon final determination; crediting of obligation; notice
- Mass. Gen. Laws ch. 62D, § 9 · Notice to debtor of finalization of set-off; disbursement of outstanding balance due
- Mass. Gen. Laws ch. 62D, § 10 · Disclosure of information; use
- Mass. Gen. Laws ch. 62D, § 10A · Wage information sharing; reciprocal agreements with other states
- Mass. Gen. Laws ch. 62D, § 11 · Rules and regulations
- Mass. Gen. Laws ch. 62D, § 12 · Additional remedies
- Mass. Gen. Laws ch. 62D, § 13 · Priority of set-off
- Mass. Gen. Laws ch. 62D, § 14 · Deposit of reimbursements
- Mass. Gen. Laws ch. 62D, § 15 · Offset agreement with Secretary of the Treasury
- Mass. Gen. Laws ch. 62D, § 16 · Reciprocal state offset agreements
- Mass. Gen. Laws ch. 62E, § 1 · Definitions
- Mass. Gen. Laws ch. 62E, § 2 · Report of wages paid; hiring reports
- Mass. Gen. Laws ch. 62E, § 2A · Application of new hire reporting requirements
- Mass. Gen. Laws ch. 62E, § 3 · Financial institution match system; operation of reporting systems; inter-agency agreements
- Mass. Gen. Laws ch. 62E, § 4 · Report of recipients' deposits and withdrawals in savings institutions
- Mass. Gen. Laws ch. 62E, § 5 · Identification of recipients receiving benefits exceeding threshold requirements; termination of benefits
- Mass. Gen. Laws ch. 62E, § 6 · Fraudulent actions by benefit recipients; bureau of special investigations
- Mass. Gen. Laws ch. 62E, § 6A · Access to records and accounts
- Mass. Gen. Laws ch. 62E, § 6B · Fraud; notification of other state agencies
- Mass. Gen. Laws ch. 62E, § 7 · Wage verification system; remote terminal units
- Mass. Gen. Laws ch. 62E, § 7A · Utilization of reporting systems by commissioner
- Mass. Gen. Laws ch. 62E, § 8 · Unauthorized disclosure of information; fine; administrative discipline
- Mass. Gen. Laws ch. 62E, § 9 · Failure of employer, payor of income or other person to submit reports; false reports; penalties
- Mass. Gen. Laws ch. 62E, § 10 · Repealed, 2009, 4, Sec. 67
- Mass. Gen. Laws ch. 62E, § 11 · Reporting system information sharing program
- Mass. Gen. Laws ch. 62E, § 12 · Release of reporting system information to federal and out-of-state agencies and to departments within the commonwealth
- Mass. Gen. Laws ch. 62E, § 13 · Repealed, 2009, 4, Sec. 76
- Mass. Gen. Laws ch. 62E, § 14 · Disclosure to depositors that information has been provided to commissioner; penalty
- Mass. Gen. Laws ch. 62F, § 1 · Preamble
- Mass. Gen. Laws ch. 62F, § 2 · Definitions
- Mass. Gen. Laws ch. 62F, § 3 · Limitation on growth of allowable state tax revenues
- Mass. Gen. Laws ch. 62F, § 4 · Adjustments to allowable state tax revenues
- Mass. Gen. Laws ch. 62F, § 5 · State auditor; oversight; monthly reports
- Mass. Gen. Laws ch. 62F, § 6 · Effect of net state tax revenues in excess of allowable state tax revenues; tax credit
- Mass. Gen. Laws ch. 62F, § 6A · Repealed, 2012, 165, Sec. 118
- Mass. Gen. Laws ch. 62F, § 7 · Taxpayer suits
- Mass. Gen. Laws ch. 62F, § 8 · Severability
- Mass. Gen. Laws ch. 63, § 1 · Definitions
- Mass. Gen. Laws ch. 63, § 2 · Financial institutions; excise rate
- Mass. Gen. Laws ch. 63, § 2A · Financial institutions; determination of net income
- Mass. Gen. Laws ch. 63, § 2B · S corporations; excise rate; determining factors of amount
- Mass. Gen. Laws ch. 63, § 3, 4 · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 5, 6 · Repealed, 1934, 323, Sec. 1
- Mass. Gen. Laws ch. 63, § 7 · Effect of assessment on other levies
- Mass. Gen. Laws ch. 63, § 8 to 10B · Repealed, 1925, 343, Sec. 1
- Mass. Gen. Laws ch. 63, § 11 · Repealed, 1984, 485, Sec. 3
- Mass. Gen. Laws ch. 63, § 12 · Repealed, 1966, 14, Sec. 12
- Mass. Gen. Laws ch. 63, § 13 · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 14 · Repealed, 1931, 426, Sec. 6
- Mass. Gen. Laws ch. 63, § 15 · Repealed, 1984, 485, Sec. 4
- Mass. Gen. Laws ch. 63, § 16 · Repealed, 1984, 485, Sec. 5
- Mass. Gen. Laws ch. 63, § 17 · Repealed, 1984, 485, Sec. 6
- Mass. Gen. Laws ch. 63, § 18 · Repealed, 1990, 499, Sec. 11
- Mass. Gen. Laws ch. 63, § 18A · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 19 · Repealed, 1966, 14, Sec. 15
- Mass. Gen. Laws ch. 63, § 20 · Premiums subject to taxation; rate
- Mass. Gen. Laws ch. 63, § 21 · Additional tax on foreign companies
- Mass. Gen. Laws ch. 63, § 22 · Domestic companies other than life; premiums subject to taxation; rate
- Mass. Gen. Laws ch. 63, § 22A · Domestic companies; annual total gross investment income earned tax
- Mass. Gen. Laws ch. 63, § 22B · Investment privilege excise; net investment income
- Mass. Gen. Laws ch. 63, § 22C · Credit against investment privilege excise
- Mass. Gen. Laws ch. 63, § 22D · Gains, determination for investment privilege excise purposes; definitions
- Mass. Gen. Laws ch. 63, § 23 · Foreign companies; premiums subject to taxation; rate
- Mass. Gen. Laws ch. 63, § 24 · Deductions
- Mass. Gen. Laws ch. 63, § 24A · Retaliatory taxes; applicability and reciprocal exemption; definition
- Mass. Gen. Laws ch. 63, § 25 · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 26 · Examination of records
- Mass. Gen. Laws ch. 63, § 27 · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 28 · Payment; time; basis for liability
- Mass. Gen. Laws ch. 63, § 29 · Liability for taxes
- Mass. Gen. Laws ch. 63, § 29A · Fire and marine companies; tax on underwriting profit; computation
- Mass. Gen. Laws ch. 63, § 29B · Taxation of reciprocal or inter-insurance exchange agents
- Mass. Gen. Laws ch. 63, § 29C · Life insurance companies; credits against taxes imposed by Secs. 20 and 22
- Mass. Gen. Laws ch. 63, § 29D · Property and casualty insurance companies; taxes on premiums; credits against taxes imposed by Secs. 22 and 23
- Mass. Gen. Laws ch. 63, § 29E · Definitions; property and casualty insurance companies; retaliatory taxes; credits against taxes imposed by Sec. 22
- Mass. Gen. Laws ch. 63, § 30 · Definitions; value of tangible property; net worth
- Mass. Gen. Laws ch. 63, § 30A · Repealed, 1966, 698, Sec. 52
- Mass. Gen. Laws ch. 63, § 31 · Repealed, 1962, 756, Sec. 4
- Mass. Gen. Laws ch. 63, § 31A · Investment credit for certain corporations; limitations
- Mass. Gen. Laws ch. 63, § 31B · Repealed, 2008, 173, Sec. 44
- Mass. Gen. Laws ch. 63, § 31C · Credit for certain corporations; increase in number of full-time employees
- Mass. Gen. Laws ch. 63, § 31D · Definitions applicable to Secs. 31D to 31F
- Mass. Gen. Laws ch. 63, § 31E · Credit for company shuttle van purchase or lease expenses
- Mass. Gen. Laws ch. 63, § 31F · Vanpool vehicle registration; fee
- Mass. Gen. Laws ch. 63, § 31G · Expired. See 1988, 236, Sec. 43
- Mass. Gen. Laws ch. 63, § 31H · Definitions; state low-income housing tax credit; eligibility; allocation; recapture
- Mass. Gen. Laws ch. 63, § 31I · Transactions with related members; adding back of certain deductions
- Mass. Gen. Laws ch. 63, § 31J · Deductible interest; interest paid to related member; taxpayer's burden to show disallowance of deduction unreasonable