Chapter 62C

Section 1 Definitions
Section 2 Application of chapter
Section 3 Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts
Section 3A Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
Section 4 Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement
Section 5 Returns; filing; declaration covering perjury; improper filings
Section 5A Non-custodial parents; indication of status on income tax return
Section 6 Persons required to make returns; fiduciaries; time for making
Section 7 Partnerships required to file returns
Section 8 Annual reports by entities doing business in the state; trustee and fiduciary reports
Section 8A Show promoters; reports; records
Section 8B Employment-sponsored health plans; annual statements for covered individuals; penalties
Section 9 Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs
Section 10 Withholding tax returns; payment
Section 11 Corporate returns
Section 11A Filing by means of combined report; principal reporting corporation treated as agent for all participating corporations with respect to required notices and actions
Section 12 Banks, insurance companies and certain other corporations; additional returns; contents
Section 12A Repealed, 1992, 402, Sec. 2
Section 13 Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12
Section 14 Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
Section 15 Signing of returns required by Secs. 11 to 14
Section 16 Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138
Section 16A Repealed, 1982, 352, Sec. 3
Section 16B Payment of taxes; penalty for underpayment; issuance of regulations
Section 17 Return by executor
Section 18 Beano, raffle, or bazaar; organizations required to file returns
Section 19 Extension of time for filing return
Section 20 Inspection of returns, books, accounts and other records in possession of commissioner
Section 21 Disclosure of tax information
Section 21A Repealed, 1992, 402, Sec. 4
Section 21B Unauthorized willful inspection of information contained in return or document filed with the commission; penalties
Section 22 Inspection or use of returns or other information by governmental agencies
Section 23 Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner
Section 24 Verification of returns; inspection of stampers
Section 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
Section 25 Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64M and 138; inspection
Section 26 Assessment of taxes
Section 27 Extension of time for assessment
Section 28 Failure to file or filing of incorrect return; determination and assessment of tax
Section 29 Collection of tax jeopardized by delay; immediate assessment
Section 30 Federal income tax changes; assessment; abatement; penalty
Section 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
Section 30B Partnership-level audit
Section 31 Notice of assessment in excess of amount on return
Section 31A Notice of unpaid corporate or partnership assessment; liability of individuals; abatement
Section 32 Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes
Section 32A Outstanding obligations on installment transactions; method for determining interest
Section 33 Late returns; penalty; abatement
Section 33A United States postmark; alternative private delivery service; date of payment; application of section
Section 34 Penalty for failure to file returns; payment
Section 35 Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer
Section 35A Penalty for underpayment of tax required to be shown on return
Section 35B Good faith defense for underpayment penalty; list of abusive transactions or tax strategies
Section 35C Understatement of liability with respect to any return or claim for abatement or refund; penalty
Section 35D Inconsistent position in reporting of income; disclosure
Section 35E False or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty
Section 35F Penalties for sale or offers for sale of an automated sales suppression device or phantom-ware
Section 36 Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued
Section 36A Correction of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner
Section 36B Erroneous written advice from department of revenue; waiver of penalty
Section 37 Application for abatement; hearing; notice of decision
Section 37A Settlement of tax liability
Section 37B Installment payment agreements; modification or termination
Section 37C Acceptance of amount less than proposed or assessed tax liability in full and final settlement
Section 38 Prerequisites for abatement
Section 39 Appeal from refusal for abatement
Section 40 Refund of overpaid taxes; interest
Section 41 Remedies; restrictions
Section 42 Abatement of taxes by appellate tax board
Section 43 Unpaid taxes not warranting collection; abatement
Section 44 Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner
Section 45 Designation of banks as depository for receiving taxes
Section 45A Quarterly returns; regulations; underpayment
Section 45B Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent
Section 46 Powers and remedies of commissioner for collection of taxes; warrant for collection; fees
Section 47 Action of contract for unpaid taxes
Section 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
Section 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
Section 48 Liability of lessee for tax due from lessor
Section 49 Information for collection of taxes; injunction
Section 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
Section 50 Liens upon property for nonpayment of taxes
Section 51 Sale or transfer of corporate assets; procedure
Section 52 Waiver of lien; certificate showing good standing; fees
Section 53 Levy upon property for payment of tax
Section 54 Surrender of property or discharge of obligation; exceptions; personal liability; penalty
Section 55 Books or records relating to property subject to levy
Section 55A Exempt property
Section 56 Seizure of property; notice; sale
Section 57 Disposition of hard to keep property; notice to owner; public sale
Section 58 Redemption of property
Section 59 Certificates of sale; execution of deeds
Section 60 Effect of certificates of sale and deeds
Section 61 Record of sales and redemptions of real property
Section 62 Expenses of levy and sale
Section 63 Disposition of money realized under Secs. 53 through 64
Section 64 Release of levy; return of wrongfully levied property
Section 65 Time for collection of taxes; bankruptcy cases
Section 66 Bonds of licensees and registrants subject to chapters 64A to 64C, 64E to 64J or 64M
Section 67 Licenses and registration certificates of taxpayers under chapters 64A, 64C, 64E to 64J or 64M
Section 67A Shows; registration certificates
Section 67B Reciprocal agreements with other states for payment of sales and use taxes
Section 67C Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates
Section 67D Biotechnology or medical device manufacturing companies; jobs incentive payment
Section 68 Suspension or revocation of license or registration; appeal; reissuance of registration
Section 69 Destruction of certain copies, returns, statements or documents
Section 70 Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc.
Section 71 Notice under this chapter
Section 72 Person defined
Section 73 Tax evasion, failure to collect or pay tax, keep records or supply information; penalties
Section 74 Disclosure of information by tax preparer
Section 75 False statements by taxpayers subject to Secs. 11 and 30; liability; penalty
Section 76 Failure to possess license or registration as required by Secs. 67 and 67A; penalty
Section 77 Failure to file return, list or report, or information required by Sec. 8; penalty
Section 78 Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112
Section 79 Time; filing returns; payments
Section 80 In-person interviews with taxpayers; explanations
Section 81 Armed forces personnel; extended deadline
Section 82 Aggregate statistical report of taxes collected; contents
Section 83 Report to state secretary; corporations required to report; contents
Section 84 Understatement of tax on joint return; liability for deficiencies; relief for portion not attributable to spouse; conditions
Section 85 Electronic funds transfers
Section 86 Convention center financing surcharges; administration; collection
Section 87 Presidentially declared disaster; terroristic or military action; tax liability
Section 88 [There is no 62C:88.]
Section 89 Annual reports on tax credit programs; contents

Chapter 62C

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Chapter 62C: ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION