Chapter 62C

Section 37C. (a) The commissioner may accept a lesser amount than the proposed or assessed tax liability in full and final settlement thereof; provided, however, that the following conditions are met: (1) The commissioner finds that the settlement is in the best interests of the …

Section 38. No tax assessed on any person liable to taxation shall be abated unless the person assessed shall have filed, at or before the time of bringing his application for abatement, a return as required by this chapter for the period to which his application relates; and if …

Section 39. Any person aggrieved by the refusal of the commissioner to abate or to refund any tax, in whole or in part, whether such refusal results from the denial of an abatement application made under section 36 or section 37, may appeal therefrom, within 60 days after the dat…

Section 3A. In applying the laws referred to in section 2, the commissioner may, in his discretion, disallow the asserted tax consequences of a transaction by asserting the application of the sham transaction doctrine or any other related tax doctrine, in which case the taxpayer …

Section 4. The commissioner may by regulation provide with respect to any amount required to be shown on a form prescribed by him for any return, statement, or other document that, if such amount is other than a whole dollar amount, the fractional part of a dollar shall be disreg…

Section 40. (a) If any refund of any tax, interest or penalties is made pursuant to sections thirty, thirty-one A, thirty-six, thirty-six A, thirty-seven or thirty-nine of this chapter, or sections twenty-seven or twenty-seven A of chapter sixty-five, or section six of chapter si…

Section 41. The remedies provided by section thirty-seven to forty, inclusive, shall be exclusive, whether or not the tax is wholly illegal. But the word ''exclusive'' in this section shall not be construed to deprive any person of a right of action at law in any federal court.

Section 42. Taxes with interest and costs thereon, due to the commonwealth, which are unpaid and uncollectible, may be abated by the appellate tax board on the recommendation of the commissioner at any time after the expiration of two years from the date when the same became paya…

Section 43. The commissioner is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, if the amount due does not exceed $100 and the commissioner determines, under uniform rules prescribed by him, that the administration and coll…

Section 44. (a) If any vendor liable for any amount under chapters sixty-four H or sixty-four I sells out his business or stock of goods or quits the business, his successors or assigns shall withhold a sufficient portion of the purchase price to cover such amount until the forme…

Section 45. The commissioner is authorized, subject to the approval of the state treasurer, to designate any bank doing business in the commonwealth as a depository and fiscal agent for the purpose of receiving any tax imposed under the provisions of chapters sixty-two to sixty-f…

Section 45A. With respect to returns required to be filed under sections ten and sixteen, the commissioner, notwithstanding the due date of the return or payment date as set forth in said section sixteen, may, by regulation, allow such classes of taxpayers as he may determine, in…

Section 45B. With respect to declarations of estimated tax and estimated tax payments required under the provisions of chapters sixty-two B and sixty-three B, the commissioner may, by regulation, provide that such declarations be filed and estimated tax payments be made to a bank…

Section 46. The commissioner shall have for the collection of taxes all the powers and remedies provided by chapter sixty for the collection of taxes on personal estate by collectors of towns. Any warrant for the collection of a tax may be issued to any deputy collector, sheriff,…

Section 47. The commissioner may recover any unpaid tax in an action of contract brought in the name of the commonwealth.

Section 47A. (a) Every department, board, commission, division, authority, district or other agency of the commonwealth or any subdivision of the commonwealth, including a city, town or district, issuing or renewing a license or other authority to conduct a profession, trade or b…

Section 47B. (a) If the commissioner determines that any person who holds a driver's license, learner's permit, right to operate a motor vehicle or certificate of motor vehicle registration has neglected or refused to file any returns or to pay any tax required under this chapter…

Section 48. The lessee of real estate or tangible personal property of any corporation, company or association subject to taxation under chapter sixty-three shall also be liable for the payment of the tax due from the lessor under chapter sixty-three. Upon such payment, the lesse…

Section 49. Taxes due from a company, association or corporation may be collected by an information brought in the supreme judicial court by the attorney general at the relation of the commissioner. The court may issue an injunction upon such information, restraining the further …

Section 49A. (a) A person applying to any department, board, commission, division, authority, district or other agency of the commonwealth or a subdivision of the commonwealth, including a city, town or district, for a right or license to conduct a profession, trade or business o…

Section 5. Any return, document or tax payment required or permitted to be filed under this chapter shall be filed with or transmitted to the commissioner in such manner, format and medium as the commissioner shall from time to time prescribe; shall contain such information as th…

Section 50. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount, including any interest, additional amount, addition to tax, assessable penalty or forfeiture, together with any costs that may accrue in addition thereto, shall be a …

Section 51. At least five days prior to the sale or transfer, otherwise than in the ordinary course of business, of all or substantially all of the assets situated in the commonwealth of a business corporation as defined in section 30 of chapter 63, except in cases where a waiver…

Section 52. The commissioner is hereby authorized to issue to any corporation, upon written request of its treasurer or other principal officer, a waiver of the lien under section fifty-one or a certificate evidencing that such corporation is in good standing with respect to any …

Section 53. (a) If any person liable to pay any tax neglects or refuses to pay the same within ten days after demand, it shall be lawful for the commissioner to collect such tax, and such further sum as shall be sufficient to cover the expenses of the levy, by levy upon all prope…

Section 54. (a) Except as otherwise provided in subsection (b), any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the commissioner, surrender such property or rights, or …

Section 55. If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of …

Section 55A. (a) There shall be exempt from levy the following property:— (1) Such items of wearing apparel and such school books as are necessary for the taxpayer or for the members of his family. (2) If the taxpayer is the head of a family, so much of the fuel, provisions, furn…

Section 56. (a) As soon as practicable after seizure of property, notice in writing shall be given by the commissioner to the owner of the property, or, in the case of personal property, the possessor thereof, or shall be left at his usual place of abode or business, if he has su…

Section 57. If the commissioner determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and, if the owner of the proper…

Section 58. (a) Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner at any time prior to the sale thereof, and upon such payment the commissioner shall restore such pr…

Section 59. (a) In the case of property sold as provided in section fifty-six the commissioner shall give the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, fo…

Section 5A. The commissioner shall require that the information required pursuant to section five shall include, on returns filed pursuant to chapter sixty-two, an indication of whether the individual is a non-custodial parent.

Section 6. (a)(1) Every individual inhabitant of the commonwealth who receives or accrues during the taxable year Massachusetts gross income, as defined in section 2 of chapter 62, in excess of $8,000 shall make a return of such income. Every nonresident whose Massachusetts gross…

Section 60. (a) In all cases of sale pursuant to section fifty-six of property, other than real property, the certificate of such sale— (1) Shall be prima facie evidence of the right of the commissioner to make such sale and conclusive evidence of the regularity of his proceeding…

Section 61. The commissioner shall keep a record of all sales of real property under section fifty-six and of all redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and a…

Section 62. The commissioner shall determine the expenses to be allowed in all cases of levy and sale.

Section 63. Any money realized by proceedings under sections fifty-three through sixty-four whether by seizure, by surrender under section fifty-four except pursuant to paragraph (2) of subsection (c) thereof, or by sale of seized property, or by sale of property redeemed by the …

Section 64. (a) It shall be lawful for the commissioner, under regulations prescribed by him, to release the levy upon all or part of the property or rights to property levied upon where he determines that such action will facilitate the collection of the liability, but such rele…

Section 65. Taxes shall be collected: (i) within 10 years after the assessment of the tax; (ii) within any further period after that 10–year period during which the taxes remain unpaid but only against any real or personal property of the taxpayer to which a tax lien has attached…

Section 66. The commissioner may require a person required to be licensed or registered under chapters 64A to 64C, inclusive, chapters 64E to 64J, inclusive, or chapter 64M or subject to taxation under section 21 of chapter 138, to file with him a bond, satisfactory to the commis…

Section 67. Each vendor as defined in chapter 64H or 64I and each operator as defined in chapter 64G who desires to obtain a certificate of registration as required by said chapters 64G, 64H or 64I and each person who desires to obtain a license as a distributor, unclassified imp…

Section 67A. (a) Every promoter of a show within the commonwealth shall, at least ten days prior to the opening of such show, file with the commissioner, in such form as the said commissioner may prescribe, a notice stating the location and dates of such show. (b) The commissione…

Section 67B. The commissioner may enter into reciprocal agreements with appropriate officials of any other state for the purpose of encouraging vendors in such states to collect and pay over Massachusetts sales and use taxes under chapters sixty-four H and sixty-four I; and, as p…

Section 67C. If the commissioner determines that significant tax evasion is attributable to the improper use of sales or use tax resale, exemption, exempt use and other types of certificates issued under chapters sixty-four H and sixty-four I, he is authorized to revise the proce…

Section 67D. (a) When used in this section, the following words shall have the following meaning: ''Application year'', the calendar year for which a biotechnology or medical device manufacturing or marine science technology company submits the information required for a determin…

Section 68. The commissioner may suspend or revoke any license or registration issued pursuant to section sixty-seven for any one of the following reasons:— (1) The licensee or registrant willfully fails to file any return or report required by this chapter; (2) The licensee or r…

Section 69. The commissioner may, after the lapse of three years from the date of their receipt, or three years after the end of the taxable period to which they relate, whichever occurs earlier, destroy copies, returns and statements made under sections eighty-three and eighty-s…

Section 7. Every partnership having a usual place of business in the commonwealth shall file, on or before the fifteenth day of the third month following the close of each taxable year, an information return sworn to by a member of the partnership. Such return shall include the p…

Section 70. The commissioner may take testimony and proofs under oath with reference to any matter within the official purview of the department of revenue, and in connection therewith may issue summonses and require the attendance and testimony of witnesses and the production of…