Skip to Content

General Laws

Click to PrintPrint Page

Section 1Definitions
Section 2Gross income, adjusted gross income and taxable income defined; classes
Section 3Taxable income: adjusted gross income less deductions and exemptions
Section 4Rates of tax for residents, non-residents and corporate trusts
Section 5Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
Section 5ATaxation of income earned by non-residents; regulations; certain military personnel
Section 5BRepealed, 1973, 723, Sec. 2
Section 5CTaxation of unincorporated homeowners’ association
Section 6Credits
Section 61/2Medical device company tax credit; credit transfer program
Section 6A, 6BRepealed, 1971, 555, Sec. 5
Section 6CMassachusetts State Election Campaign Fund; voluntary contributions
Section 6DNatural Heritage and Endangered Species Fund; contributions
Section 6EOrgan Transplant Fund; voluntary contributions
Section 6FGross income; determination of capital gains; basis of property
Section 6GMassachusetts AIDS Fund; voluntary contributions
Section 6HMassachusetts United States Olympic Fund; voluntary contributions
Section 6ILow-income housing tax credit
Section 6JMassachusetts historic rehabilitation tax credit
Section 6KRefunds and contributions credited to Massachusetts Military Family Relief Fund
Section 6LApplication and refund of certain credits under Sec. 6; substantiation of claims; regulations
Section 7Repealed, 1979, 409, Sec. 4
Section 7A, 7BRepealed, 1971, 555, Sec. 5
Section 8Repealed, 2008, 173, Sec. 19
Section 9Estates of deceased persons
Section 10Income from trust estates; deductions
Section 10AQualified funeral trusts
Section 11Income received from nonresident trustee
Section 11AIncome from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding
Section 11BPooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
Section 12, 12ARepealed, 2004, 262, Sec. 16
Section 13Application of sections to all fiduciaries
Section 14Applicability to corporate trustees
Section 15Duties of corporate trustees
Section 16Agreement as to total tax due from trustees
Section 17Partners subject to tax; distributive shares; partners’ separate returns; determination of income; common trust funds
Section 17ATaxation of shareholders of S corporations
Section 18Repealed, 1976, 415, Sec. 100
Section 19Repealed, 2008, 173, Sec. 22
Section 20, 21Repealed, 1966, 698, Sec. 18
Section 21ARepealed, 1938, 489, Sec. 8
Section 22 to 24Repealed, 1976, 415, Sec. 100
Section 25Individuals, fiduciaries and estates subject to tax
Section 25ARepealed, 1971, 555, Sec. 14
Section 26Repealed, 1976, 415, Sec. 100
Section 27Repealed, 1956, 128
Section 28 to 33Repealed, 1976, 415, Sec. 100
Section 34Repealed, 1947, 483, Sec. 2
Section 35 to 37BRepealed, 1976, 415, Sec. 100
Section 38Repealed, 1953, 654, Sec. 45
Section 39Repealed, 1976, 415, Sec. 100
Section 40Repealed, 1961, 251
Section 41Repealed, 1976, 415, Sec. 100
Section 42Liability of fiduciaries
Section 43 to 46Repealed, 1976, 415, Sec. 100
Section 47Repealed, 1930, 416, Sec. 2
Section 48Repealed, 1976, 415, Sec. 100
Section 49 to 53Repealed, 1931, 426, Sec. 184
Section 54Severability
Section 55 to 60Repealed, 1976, 415, Sec. 100
Section 61Repealed, 1971, 555, Sec. 17
Section 62Methods of accounting; fiscal years
Section 63Installment transactions
Section 64Optional tax table