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Section 1Definitions
Section 2Application of chapter
Section 3Administration by commissioner; forms; regulations and rulings; issuance of technical information releases and letter rulings; public notice; missing children inserts
Section 3ADisallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
Section 4Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement
Section 5Returns; filing; declaration covering perjury; improper filings
Section 5ANon-custodial parents; indication of status on income tax return
Section 6Persons required to make returns; fiduciaries; time for making
Section 7Partnerships required to file returns
Section 8Annual reports by entities doing business in the state; trustee and fiduciary reports
Section 8AShow promoters; reports; records
Section 8BEmployment-sponsored health plans; annual statements for covered individuals; penalties
Section 9Failure to file returns required by Sec. 6 or Sec. 7; petition for mandamus; hearings; costs
Section 10Withholding tax returns; payment
Section 11Corporate returns
Section 12Banks, insurance companies, utility and certain other corporations; additional returns; contents
Section 12ARepealed, 1992, 402, Sec. 2
Section 13Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12
Section 14Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
Section 15Signing of returns required by Secs. 11 to 14
Section 16Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138
Section 16ARepealed, 1982, 352, Sec. 3
Section 17Return by executor
Section 18Beano, raffle, or bazaar; organizations required to file returns
Section 19Extension of time for filing return
Section 20Inspection of returns, books, accounts and other records in possession of commissioner
Section 21Disclosure of tax information
Section 21ARepealed, 1992, 402, Sec. 4
Section 21BUnauthorized willful inspection of information contained in return or document filed with the commission; penalties
Section 22Inspection or use of returns or other information by governmental agencies
Section 23Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner
Section 24Verification of returns; inspection of stampers
Section 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
Section 25Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64M and 138; inspection
Section 26Assessment of taxes
Section 27Extension of time for assessment
Section 28Failure to file or filing of incorrect return; determination and assessment of tax
Section 29Collection of tax jeopardized by delay; immediate assessment
Section 30Federal income tax changes; assessment; abatement; penalty
Section 30AAdjustments based on final determination of tax due in certain other jurisdictions; report to commissioner; additional tax due or credit allowed in the commonwealth
Section 31Notice of assessment in excess of amount on return
Section 31ANotice of unpaid corporate or partnership assessment; liability of individuals; abatement
Section 32Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes
Section 32AOutstanding obligations on installment transactions; method for determining interest
Section 33Late returns; penalty; abatement
Section 33AUnited States postmark; alternative private delivery service; date of payment; application of section
Section 34Penalty for failure to file returns; payment
Section 35Payment by check or electronic funds transfer; penalty for nonpayment of check or electronic funds transfer
Section 35APenalty for underpayment of tax required to be shown on return
Section 35BGood faith defense for underpayment penalty; list of abusive transactions or tax strategies
Section 35CUnderstatement of liability with respect to any return or claim for abatement or refund; penalty
Section 35DInconsistent position in reporting of income; disclosure
Section 35EFalse or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty
Section 36Overpayment of tax, interest, or penalty; refund or credit; persons against whom a default or arrest warrant has been issued
Section 36ACorrection of error without application of taxpayer; demand for repayment of erroneous payments made by commissioner
Section 36BErroneous written advice from department of revenue; waiver of penalty
Section 37Application for abatement; hearing; notice of decision
Section 37ASettlement of tax liability
Section 37BInstallment payment agreements; modification or termination
Section 37CAcceptance of amount less than proposed or assessed tax liability in full and final settlement
Section 38Prerequisites for abatement
Section 39Appeal from refusal for abatement
Section 40Refund of overpaid taxes; interest
Section 41Remedies; restrictions
Section 42Abatement of taxes by appellate tax board
Section 43Unpaid taxes not warranting collection; abatement
Section 44Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner
Section 45Designation of banks as depository for receiving taxes
Section 45AQuarterly returns; regulations; underpayment
Section 45BDeclarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent
Section 46Powers and remedies of commissioner for collection of taxes; warrant for collection; fees
Section 47Action of contract for unpaid taxes
Section 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
Section 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
Section 48Liability of lessee for tax due from lessor
Section 49Information for collection of taxes; injunction
Section 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
Section 50Liens upon property for nonpayment of taxes
Section 51Sale or transfer of corporate assets; procedure
Section 52Waiver of lien; certificate showing good standing; fees
Section 53Levy upon property for payment of tax
Section 54Surrender of property or discharge of obligation; exceptions; personal liability; penalty
Section 55Books or records relating to property subject to levy
Section 55AExempt property
Section 56Seizure of property; notice; sale
Section 57Disposition of hard to keep property; notice to owner; public sale
Section 58Redemption of property
Section 59Certificates of sale; execution of deeds
Section 60Effect of certificates of sale and deeds
Section 61Record of sales and redemptions of real property
Section 62Expenses of levy and sale
Section 63Disposition of money realized under Secs. 53 through 64
Section 64Release of levy; return of wrongfully levied property
Section 65Time for collection of taxes; bankruptcy cases
Section 66Bonds of licensees and registrants subject to chapters 64A to 64C, 64E to 64J or 64M
Section 67Licenses and registration certificates of taxpayers under chapters 64A, 64C, 64E to 64J or 64M
Section 67AShows; registration certificates
Section 67BReciprocal agreements with other states for payment of sales and use taxes
Section 67CRevision of procedures for issuance, acceptance and recognition of sales and use tax certificates
Section 67DBiotechnology or medical device manufacturing companies; jobs incentive payment
Section 68Suspension or revocation of license or registration; appeal; reissuance of registration
Section 69Destruction of certain copies, returns, statements or documents
Section 70Testimony and proofs under oath taken by commissioner; witnesses; production of books, paper, etc.
Section 71Notice under this chapter
Section 72Person defined
Section 73Tax evasion, failure to collect or pay tax, keep records or supply information; penalties
Section 74Disclosure of information by tax preparer
Section 75False statements by taxpayers subject to Secs. 11 and 30; liability; penalty
Section 76Failure to possess license or registration as required by Secs. 67 and 67A; penalty
Section 77Failure to file return, list or report, or information required by Sec. 8; penalty
Section 78Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112
Section 79Time; filing returns; payments
Section 80In-person interviews with taxpayers; explanations
Section 81Armed forces personnel; extended deadline
Section 82Aggregate statistical report of taxes collected; contents
Section 83Report to state secretary; corporations required to report; contents
Section 84Substantial understatement of tax on joint return; relief from liability for spouse; conditions
Section 85Electronic funds transfers
Section 86Convention center financing surcharges; administration; collection
Section 87Presidentially declared disaster; terroristic or military action; tax liability
Section 88[There is no 62C:88.]
Section 89Annual reports on tax credit programs; contents