Chapter 62C

Section 71. Any notice authorized or required under the provisions of this chapter may be served personally or may be given by mailing the same, postage prepaid, to the person for whom it is intended, addressed to such person at his address as it appears in the records of the com…

Section 72. The term ''person'', as used in section seventy-three, shall include, but not be limited to, an officer or employee of a corporation, a member, officer or employee of a partnership, or a trustee, officer or employee of a corporate trust who as such officer, employee, …

Section 73. (a) Any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the statutes referred to in section two or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction t…

Section 74. No person engaged in the business of preparing tax returns shall disclose any information obtained in the conduct of such business, unless such disclosure is consented to in writing by the taxpayer in a separate document, or is expressly authorized by state or federal…

Section 75. If any return required by sections eleven or thirty contains a false statement which is known or, by the exercise of reasonable care might have been known to the officer making it to be false, such officer and the corporation shall be liable for the amount of tax ther…

Section 76. Any person who conducts any business in the commonwealth for which a registration or license issued pursuant to section sixty-seven or sixty-seven A is required and who is not in possession of such registration or license shall be punished by a fine of not less than t…

Section 77. Any individual, partnership, association, trust, corporate trust or corporation failing without reasonable excuse to file a return, list or report, or otherwise give information, as required by section eight, shall be punished by a fine of not less than twenty-five no…

Section 79. For purposes of this chapter: (a) Any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day; payment of any portion of a tax made before the last day prescribed for the payment of the tax shall be considered m…

Section 8. Every individual, corporation, partnership, association, trust, estate, organization, society, club, governmental agency or any other entity doing business in the commonwealth shall report annually to the commissioner, in such form as he may from time to time prescribe…

Section 80. (a) An officer or employee of the department of revenue shall before or at an initial interview provide to the taxpayer: (i) in the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the t…

Section 81. (a) In the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive Order as a ''combat zone'' for purposes of section one hundred and t…

Section 82. (a) The commissioner annually shall prepare and publish an aggregate statistical report of taxes collected from corporations and other businesses, other than marine insurance companies, taxable under section twenty-nine A of chapter sixty-three, that are (i) taxable u…

Section 83. (a)(i) Every corporation that is required to file both a report pursuant to section thirteen or section fifteen of the Securities and Exchange Act of 1934 and successor acts and a tax return pursuant to section eleven of this chapter and (ii) every bank and every insu…

Section 84. (a) Notwithstanding section 6 of chapter 62C, an individual who has made a joint return may elect to seek relief under subsection (b), subsection (c), or both subsections concurrently. (b)(1) An individual filing a joint return under this chapter for the taxable year …

Section 85. The commissioner may provide for the payment of any tax, interest or penalty or the refund or abatement thereof by the electronic transfer of funds. The commissioner may permit the filing of any return or document by electronic data submission. The commissioner may by…

Section 86. (a) The administration of the convention center financing surcharges imposed under subsections (d), (e) and (f) of section 9 of chapter 152 of the acts of 1997 is vested in the commissioner. All provisions of this chapter relative to assessment, collection, payment, a…

Section 87. In the case of a taxpayer determined by the commissioner to be affected by a Presidentially declared disaster, as defined in section 1033(h)(3) of the Internal Revenue Code as in effect for the current taxable year, or a terroristic or military action, as defined in s…

[There is no 62C:88.]

Section 89. (a) Annually on or before May 15, the administering agency head of each tax credit program shall submit a report to the commissioner on each tax credit program authorized for the previous calendar year, in this section called the report, which shall be a public record…

Section 8A. Every promoter shall file with the commissioner a report for each calendar month for all shows held within the commonwealth with respect to which he was a promoter, listing the date and place of each show and the name, address and vendor registration number, by show, …

Section 8B. (a) An employer or other sponsor of an employment-sponsored health plan shall (i) provide, or contract with service providers or insurance carriers to provide, a written statement, annually on or before January 31 of each year, to each subscriber or covered individual…

Section 9. If any person fails to file an income tax return required by section six or seven of this chapter, any justice of the supreme judicial or the superior court, on petition of the commissioner or of any ten taxable inhabitants of the commonwealth, shall issue a writ of ma…