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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 62 TAXATION OF INCOMES

Section 1 - Definitions

Section 2 - Gross income, adjusted gross income and taxable income defined; classes

Section 3 - Taxable income: adjusted gross income less deductions and exemptions

Section 4 - Rates of tax for residents, non-residents and corporate trusts

Section 5 - Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust

Section 5A - Taxation of income earned by non-residents; regulations; certain military personnel

Section 5B - Repealed, 1973, 723, Sec. 2

Section 5C - Taxation of unincorporated homeowners’ association

Section 6 - Credits

Section 61/2 - Medical device company tax credit; credit transfer program

Section 6A, 6B - Repealed, 1971, 555, Sec. 5

Section 6C - Massachusetts State Election Campaign Fund; voluntary contributions

Section 6D - Natural Heritage and Endangered Species Fund; contributions

Section 6E - Organ Transplant Fund; voluntary contributions

Section 6F - Gross income; determination of capital gains; basis of property

Section 6G - Massachusetts AIDS Fund; voluntary contributions

Section 6H - Massachusetts United States Olympic Fund; voluntary contributions

Section 6I - Low-income housing tax credit

Section 6J - Massachusetts historic rehabilitation tax credit

Section 6K - Refunds and contributions credited to Massachusetts Military Family Relief Fund

Section 6L - Application and refund of certain credits under Sec. 6; substantiation of claims; regulations

Section 6M - Contribution of refund to Homeless Animal Prevention and Care Fund; annual report

Section 6N - Wellness program tax credit

Section 7 - Repealed, 1979, 409, Sec. 4

Section 7A, 7B - Repealed, 1971, 555, Sec. 5

Section 8 - Repealed, 2008, 173, Sec. 19

Section 9 - Estates of deceased persons

Section 10 - Income from trust estates; deductions

Section 10A - Qualified funeral trusts

Section 11 - Income received from nonresident trustee

Section 11A - Income from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding

Section 11B - Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability

Section 12, 12A - Repealed, 2004, 262, Sec. 16

Section 13 - Application of sections to all fiduciaries

Section 14 - Applicability to corporate trustees

Section 15 - Duties of corporate trustees

Section 16 - Agreement as to total tax due from trustees

Section 17 - Partners subject to tax; distributive shares; partners’ separate returns; determination of income; common trust funds

Section 17A - Taxation of shareholders of S corporations

Section 18 - Repealed, 1976, 415, Sec. 100

Section 19 - Repealed, 2008, 173, Sec. 22

Section 20, 21 - Repealed, 1966, 698, Sec. 18

Section 21A - Repealed, 1938, 489, Sec. 8

Section 22 to 24 - Repealed, 1976, 415, Sec. 100

Section 25 - Individuals, fiduciaries and estates subject to tax

Section 25A - Repealed, 1971, 555, Sec. 14

Section 26 - Repealed, 1976, 415, Sec. 100

Section 27 - Repealed, 1956, 128

Section 28 to 33 - Repealed, 1976, 415, Sec. 100

Section 34 - Repealed, 1947, 483, Sec. 2

Section 35 to 37B - Repealed, 1976, 415, Sec. 100

Section 38 - Repealed, 1953, 654, Sec. 45

Section 39 - Repealed, 1976, 415, Sec. 100

Section 40 - Repealed, 1961, 251

Section 41 - Repealed, 1976, 415, Sec. 100

Section 42 - Liability of fiduciaries

Section 43 to 46 - Repealed, 1976, 415, Sec. 100

Section 47 - Repealed, 1930, 416, Sec. 2

Section 48 - Repealed, 1976, 415, Sec. 100

Section 49 to 53 - Repealed, 1931, 426, Sec. 184

Section 54 - Severability

Section 55 to 60 - Repealed, 1976, 415, Sec. 100

Section 61 - Repealed, 1971, 555, Sec. 17

Section 62 - Methods of accounting; fiscal years

Section 63 - Installment transactions

Section 64 - Optional tax table