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- Section 5B Repealed, 1973, 723, Sec. 2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- Section 6A, 6B Repealed, 1971, 555, Sec. 5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 State Public Health HIV and Hepatitis fund; voluntary contributions; use of 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- Section 6N Repealed, 2012, 224, Sec. 41A
- Section 6O Massachusetts homeownership tax credit; application; amount awarded; completion of qualified homeownership development project; sponsor; transfer, sale or assignment of tax credit; duties of director; adoption and promulgation of rules and regulations
- Section 7 Repealed, 1979, 409, Sec. 4
- Section 7A, 7B Repealed, 1971, 555, Sec. 5
- Section 8 Repealed, 2008, 173, Sec. 19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- Section 12, 12A Repealed, 2004, 262, Sec. 16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 61/2 Repealed, 2021, 68, Sec. 2
- Section 62 Methods of accounting; fiscal years
- Section 63 Installment transactions
- Section 64 Optional tax table