Mass. Gen. Laws ch. 62C – Administrative Provisions Relative to State Taxation | Midpage

Collections
Massachusetts General Laws

Chapter 62C

Mass. Gen. Laws ch. 62C

Administrative Provisions Relative to State Taxation

1Definitions 2Application of chapter 3Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts 3ADisallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 4Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement 5Returns; filing; declaration covering perjury; improper filings 5ANon-custodial parents; indication of status on income tax return 6Persons required to make returns; fiduciaries; time for making 7Partnerships required to file returns 8Annual reports by entities doing business in the state; trustee and fiduciary reports 8AShow promoters; reports; records 8BEmployment-sponsored health plans; annual statements for covered individuals; penalties 9Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs 10Withholding tax returns; payment 11Corporate returns 11AFiling by means of combined report; principal reporting corporation treated as agent for all participating corporations with respect to required notices and actions 12Banks, insurance companies and certain other corporations; additional returns; contents 13Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12 14Report of gross receipts by taxpayers subject to chapter 63A; computation of tax 15Signing of returns required by Secs. 11 to 14 16Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138 16BPayment of taxes; penalty for underpayment; issuance of regulations 17Return by executor 18Beano, raffle, or bazaar; organizations required to file returns 19Extension of time for filing return 20Inspection of returns, books, accounts and other records in possession of commissioner 21Disclosure of tax information 21BUnauthorized willful inspection of information contained in return or document filed with the commission; penalties 22Inspection or use of returns or other information by governmental agencies 23Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner 24Verification of returns; inspection of stampers 24AIncome 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 25Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64M and 138; inspection 26Assessment of taxes 27Extension of time for assessment 28Failure to file or filing of incorrect return; determination and assessment of tax 29Collection of tax jeopardized by delay; immediate assessment 30Federal income tax changes; assessment; abatement; penalty 30AAdjustments based on final determination of tax due in certain other jurisdictions; report to commissioner; additional tax due or credit allowed in the commonwealth 30BPartnership-level audit 31Notice of assessment in excess of amount on return 31ANotice of unpaid corporate or partnership assessment; liability of individuals; abatement 32Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes 32AOutstanding obligations on installment transactions; method for determining interest 33Late returns; penalty; abatement 33AUnited States postmark; alternative private delivery service; date of payment; application of section 34Penalty for failure to file returns; payment 35Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer 35APenalty for underpayment of tax required to be shown on return 35BGood faith defense for underpayment penalty; list of abusive transactions or tax strategies 35CUnderstatement of liability with respect to any return or claim for abatement or refund; penalty 35DInconsistent position in reporting of income; disclosure 35EFalse or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty 35FPenalties for sale or offers for sale of an automated sales suppression device or phantom-ware 36Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued 36ACorrection of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner 36BErroneous written advice from department of revenue; waiver of penalty 37Application for abatement; hearing; notice of decision 37ASettlement of tax liability 37BInstallment payment agreements; modification or termination 37CAcceptance of amount less than proposed or assessed tax liability in full and final settlement 38Prerequisites for abatement 39Appeal from refusal for abatement 40Refund of overpaid taxes; interest 41Remedies; restrictions 42Abatement of taxes by appellate tax board 43Unpaid taxes not warranting collection; abatement 44Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner 45Designation of banks as depository for receiving taxes 45AQuarterly returns; regulations; underpayment 45BDeclarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent 46Powers and remedies of commissioner for collection of taxes; warrant for collection; fees 47Action of contract for unpaid taxes 47ALicenses 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 47BDriver'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 48Liability of lessee for tax due from lessor 49Information for collection of taxes; injunction 49ACertification 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 50Liens upon property for nonpayment of taxes 51Sale or transfer of corporate assets; procedure 52Waiver of lien; certificate showing good standing; fees 53Levy upon property for payment of tax 54Surrender of property or discharge of obligation; exceptions; personal liability; penalty 55Books or records relating to property subject to levy 55AExempt property 56Seizure of property; notice; sale 57Disposition of hard to keep property; notice to owner; public sale 58Redemption of property 59Certificates of sale; execution of deeds 60Effect of certificates of sale and deeds 61Record of sales and redemptions of real property 62Expenses of levy and sale 63Disposition of money realized under Secs. 53 through 64 64Release of levy; return of wrongfully levied property 65Time for collection of taxes; bankruptcy cases 66Bonds of licensees and registrants subject to chapters 64A to 64C, 64E to 64J or 64M 67Licenses and registration certificates of taxpayers under chapters 64A, 64C, 64E to 64J or 64M 67AShows; registration certificates 67BReciprocal agreements with other states for payment of sales and use taxes 67CRevision of procedures for issuance, acceptance and recognition of sales and use tax certificates 67DBiotechnology or medical device manufacturing companies; jobs incentive payment 68Suspension or revocation of license or registration; appeal; reissuance of registration 69Destruction of certain copies, returns, statements or documents 70Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc.71Notice under this chapter 72Person defined 73Tax evasion, failure to collect or pay tax, keep records or supply information; penalties 74Disclosure of information by tax preparer 75False statements by taxpayers subject to Secs. 11 and 30; liability; penalty 76Failure to possess license or registration as required by Secs. 67 and 67A; penalty 77Failure to file return, list or report, or information required by Sec. 8; penalty 79Time; filing returns; payments 80In-person interviews with taxpayers; explanations 81Armed forces personnel; extended deadline 82Aggregate statistical report of taxes collected; contents 83Report to state secretary; corporations required to report; contents 84Understatement of tax on joint return; liability for deficiencies; relief for portion not attributable to spouse; conditions 85Electronic funds transfers 86Convention center financing surcharges; administration; collection 87Presidentially declared disaster; terroristic or military action; tax liability 89Annual reports on tax credit programs; contents