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- Mass. Gen. Laws ch. 63, § 31K · Deductible interest; adjustments; applicability
- Mass. Gen. Laws ch. 63, § 31L · Repealed, 2021, 68, Sec. 4
- Mass. Gen. Laws ch. 63, § 31M · Life sciences tax credit
- Mass. Gen. Laws ch. 63, § 31N · Determination of gross income; adjustment to federal gross income
- Mass. Gen. Laws ch. 63, § 32 · Repealed, 2008, 173, Sec. 47
- Mass. Gen. Laws ch. 63, § 32A · Repealed, 1960, 548, Sec. 5
- Mass. Gen. Laws ch. 63, § 32B · Combined reporting; corporations subject to combination; apportionment of income; joint and several liability; regulations; affiliated group election
- Mass. Gen. Laws ch. 63, § 32C · Maximum amount of credits; carryover
- Mass. Gen. Laws ch. 63, § 32D · S corporations; net income measure
- Mass. Gen. Laws ch. 63, § 32E · Application and refund of credits earned under Sec. 38X; substantiation of claims; regulations
- Mass. Gen. Laws ch. 63, § 33 · Repealed, 2008, 173, Sec. 55
- Mass. Gen. Laws ch. 63, § 34 · Repealed, 1960, 548, Sec. 6
- Mass. Gen. Laws ch. 63, § 34A · Repealed, 1924, 26, Sec. 1
- Mass. Gen. Laws ch. 63, § 35, 36 · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 37 · Repealed, 1966, 698, Sec. 57
- Mass. Gen. Laws ch. 63, § 38 · Determination of net income derived from business carried on within commonwealth
- Mass. Gen. Laws ch. 63, § 38A · Taxable net income
- Mass. Gen. Laws ch. 63, § 38B · Financial institutions and business corporations engaged exclusively in buying, selling, dealing in or holding securities; excise rate
- Mass. Gen. Laws ch. 63, § 38C · Repealed, 2008, 173, Sec. 66
- Mass. Gen. Laws ch. 63, § 38D · Deduction of expenditures for industrial waste treatment or air pollution control facilities
- Mass. Gen. Laws ch. 63, § 38E · Eligible business facility; excise credit
- Mass. Gen. Laws ch. 63, § 38F · Deduction from net income for compensation paid to individuals employed by eligible business facility domiciled in present or former eligible section of substantial poverty
- Mass. Gen. Laws ch. 63, § 38G · Reporting wholly-owned DISC income
- Mass. Gen. Laws ch. 63, § 38H · Alternative energy sources; deduction
- Mass. Gen. Laws ch. 63, § 38I · Wages deemed compensation paid in commonwealth; deduction; election
- Mass. Gen. Laws ch. 63, § 38J · Qualified research contribution deduction
- Mass. Gen. Laws ch. 63, § 38K · Repealed, 1985, 188, Sec. 10A
- Mass. Gen. Laws ch. 63, § 38L · Natural Heritage and Endangered Species Fund; contributions
- Mass. Gen. Laws ch. 63, § 38M · Credit against amount of excise due; research expenses
- Mass. Gen. Laws ch. 63, § 38N · Economic development incentive program; tax credit for certified projects
- Mass. Gen. Laws ch. 63, § 38O · Economic target areas; tax deduction for renovation of abandoned buildings
- Mass. Gen. Laws ch. 63, § 38P · Repealed, 2021, 68, Sec. 5
- Mass. Gen. Laws ch. 63, § 38Q · Environmental response actions; credit
- Mass. Gen. Laws ch. 63, § 38R · Massachusetts historic rehabilitation tax credit
- Mass. Gen. Laws ch. 63, § 38S · Automatic sprinkler system; depreciation deduction
- Mass. Gen. Laws ch. 63, § 38T · Repealed, 2008, 173, Secs. 82 and 83
- Mass. Gen. Laws ch. 63, § 38U · Credit for cost of qualifying property; life sciences
- Mass. Gen. Laws ch. 63, § 38V · Deductions for qualifying clinical testing expenses; certified life sciences company
- Mass. Gen. Laws ch. 63, § 38W · Credit for qualified research expenses; life sciences
- Mass. Gen. Laws ch. 63, § 38X · Credit against taxes imposed on persons filming motion picture for employment of persons within commonwealth in connection with filming or production
- Mass. Gen. Laws ch. 63, § 38Y · Unrelated business taxable income for certain exempt corporations
- Mass. Gen. Laws ch. 63, § 38Z · Dairy farm tax credit program
- Mass. Gen. Laws ch. 63, § 38AA · Credit against taxes imposed for qualified donation of certified land to public or private conservation agency
- Mass. Gen. Laws ch. 63, § 38BB · Credit against taxes imposed for a certified housing development project
- Mass. Gen. Laws ch. 63, § 38CC · Life Sciences refundable jobs credit
- Mass. Gen. Laws ch. 63, § 38DD · Credit against excise tax imposed under Secs. 2(b), 2B(b) or 39(b)
- Mass. Gen. Laws ch. 63, § 38EE · Community investment tax credit
- Mass. Gen. Laws ch. 63, § 38FF · Repealed, 2012, 224, Sec. 56A
- Mass. Gen. Laws ch. 63, § 38GG · Hiring of qualified veterans; excise tax credit
- Mass. Gen. Laws ch. 63, § 38HH · Credit for wages paid to qualified apprentice
- Mass. Gen. Laws ch. 63, § 38II · Cranberry production
- Mass. Gen. Laws ch. 63, § 38JJ · Tax credits for qualified employees with disabilities
- Mass. Gen. Laws ch. 63, § 38KK · Tax credits for qualified employers hiring members of the national guard
- Mass. Gen. Laws ch. 63, § 38LL · Offshore wind tax incentive program; refundable jobs credit
- Mass. Gen. Laws ch. 63, § 38MM · Refundable credit for capital investment in an offshore wind facility; amount; eligibility; limitations; administration
- Mass. Gen. Laws ch. 63, § 38NN · Nonrefundable credits for trainings; eligibility; credit amount
- Mass. Gen. Laws ch. 63, § 38OO · Credit against the tax liability; transfer of credit; carry forward of credit; disallowance of credit by commissioner; adoption of regulations
- Mass. Gen. Laws ch. 63, § 38PP · Massachusetts homeownership tax credit; amount allowed; eligibility certificate; affordability period; transfer, sale or assignment of tax credit; fees; adoption and promulgation of rules and regulations
- Mass. Gen. Laws ch. 63, § 38QQ · Credit for taxpayers with an eligible theater production certificate; use; assignment, transfer or conveyance
- Mass. Gen. Laws ch. 63, § 38RR · Refundable credit under climatetech tax incentive program; eligibility; use and refunds
- Mass. Gen. Laws ch. 63, § 38SS · Amount of credit for research and development costs under climatetech tax incentive program
- Mass. Gen. Laws ch. 63, § 38TT · Refundable jobs credit under climatetech tax incentive program
- Mass. Gen. Laws ch. 63, § 38UU · Credit for wages paid to net-new qualified interns
- Mass. Gen. Laws ch. 63, § 39 · Tax rate
- Mass. Gen. Laws ch. 63, § 39A · Tax on business subsidiary corporation
- Mass. Gen. Laws ch. 63, § 39B · Repealed, 1924, 26, Sec. 1
- Mass. Gen. Laws ch. 63, § 39C · Repealed, 1960, 548, Sec. 8
- Mass. Gen. Laws ch. 63, § 40 · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 41 · Repealed, 1966, 698, Sec. 63
- Mass. Gen. Laws ch. 63, § 42 · Alternative method of determining net income
- Mass. Gen. Laws ch. 63, § 42A · Taxable net income
- Mass. Gen. Laws ch. 63, § 42B · Manufacturing and research and development corporations
- Mass. Gen. Laws ch. 63, § 42C · Repealed, 1966, 698, Sec. 66
- Mass. Gen. Laws ch. 63, § 43 · Repealed, 1945, 735, Sec. 3
- Mass. Gen. Laws ch. 63, § 44 to 46 · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 47 · Repealed, 1953, 654, Sec. 60
- Mass. Gen. Laws ch. 63, § 48 to 51 · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 52 · Unconstitutionality of excise tax law; effect; revival of former act
- Mass. Gen. Laws ch. 63, § 52A · Repealed, 2013, 46, Sec. 39
- Mass. Gen. Laws ch. 63, § 53 · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 54 · Repealed, 1951, 641, Sec. 2
- Mass. Gen. Laws ch. 63, § 55 · Valuation
- Mass. Gen. Laws ch. 63, § 56 · Repealed, 1925, 343, Sec. 4
- Mass. Gen. Laws ch. 63, § 56A · Repealed, 1966, 698, Sec. 69
- Mass. Gen. Laws ch. 63, § 57 · Repealed, 1928, 13, Sec. 2
- Mass. Gen. Laws ch. 63, § 58 · Tax rate
- Mass. Gen. Laws ch. 63, § 58A · Repealed, 1925, 343, Sec. 6
- Mass. Gen. Laws ch. 63, § 59 · Assessment of additional taxes
- Mass. Gen. Laws ch. 63, § 60 · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 61 to 66 · Repealed, 1928, 138
- Mass. Gen. Laws ch. 63, § 67 · Assessment; rate; return; deductions
- Mass. Gen. Laws ch. 63, § 68 · Effect on other taxes
- Mass. Gen. Laws ch. 63, § 68A · Conflict between local and state valuations; remedy
- Mass. Gen. Laws ch. 63, § 68B · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 68C · Exemption from excise under Sec. 39 for certain business corporations
- Mass. Gen. Laws ch. 63, § 69 · Inspection of records; examination of officers
- Mass. Gen. Laws ch. 63, § 70 to 76A · Repealed, 1976, 415, Sec. 102
- Mass. Gen. Laws ch. 63, § 77, 78 · Repealed, 1930, 416, Sec. 2
- Mass. Gen. Laws ch. 63, § 79 · Penalty for failure to make return for corporate franchise tax
- Mass. Gen. Laws ch. 63, § 80 · Collection of penalties