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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION

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 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Section 12A - Repealed, 1992, 402, Sec. 2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Section 16A - Repealed, 1982, 352, Sec. 3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 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Section 21A - Repealed, 1992, 402, Sec. 4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 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 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 - Substantial understatement of tax on joint return; relief from liability for 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