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January 11, 2026 Clouds | 43°F
The 194th General Court of the Commonwealth of Massachusetts

Search Results for: Payment in Lieu of Taxes

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Showing results 1 to 25 of about 77 results.
Law Result Summary
Part I Title VII Chapter 44 Section 63A Sales of public land; payment of taxes

amount equal to the entire pro forma tax computed as hereinafter provided and allocable as a payment in lieu of taxes for the next succeeding fiscal year ...

Part I Title XXII Chapter 164A Section 8 Taxation of municipal electric departments owning interests in electric power facilities; definitions; exemptions; payments in lieu of taxes; application of other laws

electric departments shall be treated as operating expenses except that taxes and payments in lieu of taxes with respect to the period prior to commercial ...

Part I Title XVII Chapter 121B Section 16 Exemption from taxation for real estate and tangible personal property of operating agency; revaluation or reassessment of real property; payments in lieu of taxes

to require a city or town to impose a tax on the leasehold of real estate owned by an ... or town and the operating agency have agreed to be the payment in lieu of taxes hereunder

Part I Title IX Chapter 63D Section 4 Timing of payment of excise tax

shall be in addition to, and not in lieu of, any other Massachusetts tax required to be paid, including tax imposed by chapter 62 or chapter 63 ... The excise under this chapter shall ...

Part I Title XVII Chapter 121C Section 9 Real estate and tangible personal property exempt from taxation and assessments; payments in lieu of taxes; taxation of certain real estate; exemption of income or profits from transfer of corporation obligations

and special assessments; provided, that in lieu of such taxes, betterments and special assessments, the municipality may ...

Part I Title VII Chapter 40N Section 19 Tax exemption

to enter into agreements to make annual payments in lieu of taxes with respect to property of the commission ...

Part I Title IX Chapter 63B Section 3 Interest on underpayment of estimated taxes; installment payments

corporation, there shall be added to the tax due under chapter sixty-three, or any law in lieu thereof, and under any law in addition ...

Part I Title XVII Chapter 121A Section 10 Exemption from taxation and assessments; valuation; appeals; annual payment; additional tax and project approval procedure

to make, or from making pursuant thereto, payments in lieu of betterments or special assessments ... if aggrieved by such valuation, may appeal therefrom to the appellate tax board ...

Part I Title IX Chapter 59 Section 5G Payment to cities or towns for property held for water supply or related purposes

Said amounts to be held in trust as payments in lieu of taxes shall be made only on lands which are above ...

Part I Title IX Chapter 60 Section 2C Assignment or transfer of tax receivables; conditions of sale; limitations

quot;Current tax receivables'', tax receivables sold on or before the first annual ... quot;Tax receivable'', the right to receive payment of taxes assessed and due on real and personal ...

Part I Title IX Chapter 59 Section 38H Transition payments to municipalities in which an affiliated generation facility is located

which currently has no binding agreement for tax payments or payments in lieu of taxes to municipalities in which the company's generation ...

Part I Title IX Chapter 62 Section 64 Optional tax table

the nearest whole dollar of his withheld taxes and payments of his estimated taxes and the credits to which he is entitled ...

Part I Title IX Chapter 65 Section 27 Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest

the estate generally or upon any interest therein or part thereof, payment of the full amount of said tax shall, except as hereinafter provided, be a discharge of the tax ...

Part II Title II Chapter 203D Section 18 Deferred compensation, annuities and similar payments

(a) If a payment is characterized as interest or a dividend or a payment made in lieu of interest or a dividend, a trustee shall ...

Part I Title IX Chapter 62C Section 73 Tax evasion, failure to collect or pay tax, keep records or supply information; penalties

Any person who, in connection with the preparation of a tax return for another, the filing of a tax return or the payment of any tax, receives money from such other person on the ...

Part I Title IX Chapter 63B Section 5 Credit against taxes

Section 5. All payments of the estimated tax, or any installment thereof, for any taxable ... of chapter sixty-three or any act in lieu thereof, and under any act in addition thereto

Part I Title IV Chapter 32B Section 3A Administrative services contract for payment of claims by political subdivision; claims trust fund; annual audit

from the claims trust fund for the payment by such intermediary to the health care vendors or persons entitled to such payment in accordance with the terms and provisions of ...

Part I Title XIII Chapter 79A Section 7 Relocation payments; alternative and additional payments; exemption from attachment or execution; exclusion from determination of eligibility for certain public benefits

A) who is displaced from a dwelling and who elects to accept the payments authorized by this subsection in lieu of the payments authorized by subsection (A), may receive a ...

Part I Title IX Chapter 62C Section 36 Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued

refund or credit of an overpayment of any tax where a required return has not been timely ... In lieu of the payment, the taxpayer shall receive notice informing the taxpayer that the ...

Part I Title XXI Chapter 151A Section 14M Benefits paid to employees of Indian tribes

31 shall cause the Indian tribe: (1) to be liable for taxes under the Federal Unemployment Tax Act; and (2) to lose the option to make payments in lieu of contributions ...

Part I Title IX Chapter 63 Section 29A Fire and marine companies; tax on underwriting profit; computation

war risks and marine builders risks, pay a tax of 5.7 per cent on its taxable underwriting ... preceding the year in which such taxes are payable, the taxable underwriting profit shall ...

Part I Title XVII Chapter 118E Section 9A MassHealth; beneficiaries; eligibility; payment; information applications

Demonstration project'', (i) a program of medical benefits approved by the Secretary ... less restrictive eligibility criteria, including the payment of premiums as a condition of ...

Part I Title XXII Chapter 164A Section 7 Assessment and taxation of foreign electric utilities

by subsections (b) and (d) of section eight, make payments in lieu of such taxes in the manner provided by subsection (c) of ...

Part II Title I Chapter 186 Section 15B Entrance of premises prior to termination of lease; payments; receipts; interest; records; security deposits

a tenant or prospective tenant to agree to the payment of a fee in lieu of payment of a security deposit; provided further, that any ...

Part I Title XXI Chapter 151A Section 19A Application for or renewal of license to conduct profession or business; certification of compliance with contribution laws; renewal or extension of certain contracts; false certifications

the commonwealth relating to contributions and payments in lieu of contributions have been complied with if ...