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13 sections in this chapter.
Mass. Gen. Laws ch. 14, § 1 Organization of department
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Section 1. There shall be a department of revenue, in this chapter called the department, which shall be organized into administrative units as established by the commissioner and as may be established in or assigned to the department by the secretary of administration and financ…
Mass. Gen. Laws ch. 14, § 12 Submission of annual or supplementary county budget and quarterly updates to division of local services
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Section 12. Notwithstanding any general or special law or county charter to the contrary, each county government shall submit to the division of local services the annual or supplementary budget of the county and quarterly updates on the county's budget.
Mass. Gen. Laws ch. 14, § 13 Low-income taxpayer clinics providing education and assistance to low-income taxpayers; grants
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Section 13. (a) For the purposes of this section, the following words shall have the following meanings unless the context clearly requires otherwise: ''Low-income taxpayer'', an individual with a household income which does not exceed 400 per cent of the federal poverty level, a…
Mass. Gen. Laws ch. 14, § 14 Tax expenditure commission; membership; duties; reports; access to tax return information
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Section 14. (a) There shall be a tax expenditure commission that shall examine, evaluate and report on the administration, effectiveness and fiscal impact of tax expenditures, as defined in section 1 of chapter 29, and as presented with the governor's proposed budget under paragr…
