Taxation | Midpage58General Provisions Relative to Taxation58AAppellate Tax Board59Assessment of Local Taxes59ACLASSIFICATION OF REAL PROPERTY [Repealed, 1980, 261, Sec. 16.]60Collection of Local Taxes60AExcise Tax on Registered Motor Vehicles in Lieu of Local Tax60BExcise on Boats, Ships and Vessels in Lieu of Local Property Tax61Classification and Taxation of Forest Lands and Forest Products61AAssessment and Taxation of Agricultural and Horticultural Land61BClassification and Taxation of Recreational Land62Taxation of Incomes62ASIMPLIFIED METHOD OF COMPUTING INDIVIDUAL INCOME TAXES [Repealed, 1972, 590.]62BWithholding of Taxes on Wages and Declaration of Estimated Income Tax62CAdministrative Provisions Relative to State Taxation62DSet–Off Debt Collection62EWage Reporting System62FLimitation on the Growth of State Tax Revenues63Taxation of Corporations63ATaxation of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages63BDeclaration of Estimated Tax by Corporations63CTAXATION OF INCOME OF CERTAIN CORPORATIONS [Repealed, 1976, 415, Sec. 105; 1985, 593, Sec. 24.]63DTaxation of Pass-through Entities64TAXATION OF STOCK TRANSFERS [Repealed, 1954, 353, Sec. 1.]64ATaxation of Sales of Gasoline64BEXCISE UPON CHARGES FOR MEALS SERVED TO THE PUBLIC [Repealed, 1977, 363A, Sec. 43.]64CCigarette Excise64DExcise on Deeds, Instruments and Writings64ETaxation of Special Fuels Used in the Propulsion of Motor Vehicles64FTaxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth64GRoom Occupancy Excise64HTax on Retail Sales of Certain Tangible Personal Property64ITax on the Storage, Use or Other Consumption of Certain Tangible Personal Property64JTaxation of Fuels Used in the Propulsion of Aircraft64KCONTROLLED SUBSTANCES TAX [Repealed, 2022, 126, Sec. 33.]64LLocal Option Meals Excise64MTaxation of Direct Broadcast Satellite Service64NMarijuana Tax65ATaxation of Transfers of Certain Estates65BSettlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes65CMassachusetts Estate Tax