Massachusetts Statutes

Section 15. Returns required by sections eleven to fourteen, inclusive, shall be signed by the treasurer or assistant treasurer, or in their absence or incapacity by any other principal officer, of the corporation, company, organization or association making the return.

Section 16. (a) Every distributor and unclassified exporter, as defined in paragraphs (c) and (j) of section one of chapter sixty-four A, shall, on or before the twentieth day of each month file with the commissioner a return stating the number of gallons and the selling price of…

Section 16B. Notwithstanding the due date of the return as set forth in section 16 or the payment date as set forth in section 32 or any other general or special law to the contrary, a payment of tax shall be made in advance of the filing of the return required under subsection (…

Section 17. (a) An executor, as defined in chapter sixty-five C, of the estate of a resident or nonresident decedent, shall, within nine months after the date of the decedent's death, make a return with respect to the tax imposed by chapter sixty-five C if, in the case of a deced…

Section 18. Every organization operating or conducting a game under section thirty-eight of chapter ten shall within ten days after such game is held file an information return with the commissioner containing the names and addresses of all persons receiving prizes over five hund…

Section 19. For good cause the commissioner may grant a reasonable extension of time for filing any return required by this chapter, provided that the taxpayer, on or before the date prescribed for payment of the tax, files a tentative return, in such form as the commissioner may…

Section 2. The provisions of this chapter shall, so far as pertinent and consistent, apply to the taxes imposed by chapter sixty A; by chapters sixty-two through sixty-five C, inclusive; by section ten of chapter one hundred and twenty-one A; by section twenty-one of chapter one …

Section 20. Returns shall be open to the inspection of the commissioner, and his deputies, assistants and clerks when acting under his authority. The books, accounts and other records in the hands of the commissioner, except returns, shall be open to the inspection of the state a…

Section 21. (a) The disclosure by the commissioner, or by any deputy, assistant, clerk or assessor, or other employee of the commonwealth or of any city or town therein, to any person but the taxpayer or his representative, of any information contained in or set forth by any retu…

Section 21B. The unauthorized willful inspection of information contained in or set forth in a return or document filed with the commissioner, or of information which can identify a particular taxpayer that is received by the commissioner for the purposes of tax administration fr…

Section 22. The commissioner may permit the Secretary of the Treasury of the United States or his delegate, or the proper tax officer of any territory, state or political subdivision thereof, or any agent or agency designated under the laws of any territory, state or political su…

Section 23. The commissioner may participate jointly with the Secretary of the Treasury of the United States or his delegate, or with the proper tax officer of any territory, state or political subdivision thereof or with any agent or agency designated under the laws of any terri…

Section 24. For the purpose of verifying any return filed under this chapter, the commissioner or his duly authorized representative may at any time within three years after the date prescribed for filing the return, or the date filed, whichever is later, examine the books, paper…

Section 24A. (a) Members or indirect owners of a pass-through entity shall report items of income, expense or credit derived from the pass-through entity in a manner consistent with the reporting of the pass-through entity, except to the extent that a taxpayer member or indirect …

Section 25. A distributor, unclassified importer, unclassified exporter or purchaser referred to in section 1 of chapter 64A, a stamper appointed under section 30 of chapter 64C, a user-seller or supplier of special fuels, as defined in section 1 of chapter 64E, a motor carrier r…

Section 26. (a) Taxes shall be deemed to be assessed at the amount shown as the tax due upon any return filed under the provisions of this chapter and on any amendment, correction or supplement thereof, or at the amount properly due, whichever is less, and at the time when the re…

Section 27. If, before the expiration of the time prescribed under section twenty-six for the assessment of any tax, the commissioner and the taxpayer consent in writing to extend the time for the assessment of the tax, the commissioner or his duly authorized representative may e…

Section 28. If a person who has been notified by the commissioner that he has failed to file a return or has filed an incorrect or insufficient return refuses or neglects within thirty days after the date of such notification to file a proper return, or if a person has filed a fa…

Section 29. If the commissioner believes that the collection of any tax will be jeopardized by delay, he shall, whether or not the time otherwise prescribed by law for making return and paying such tax has expired, immediately assess such tax together with all interest and penalt…

Section 3. The administration of this chapter, and of the statutes referred to in section two, is vested in the commissioner. All forms necessary and proper for the enforcement of this chapter and the statutes referred to in section two shall be prescribed and furnished by the co…

Section 30. If the federal government finally determines that there is a difference from the amount previously reported in (1) the taxable income of a person subject to taxation under chapter 62, or (2) a federal credit to which such person may be entitled, but only if the calcul…

Section 30A. (a) If the tax due any other state, territory or possession of the United States, or the Dominion of Canada or any of its provinces, on account of any item of Massachusetts gross income of a Massachusetts resident, is finally determined by that jurisdiction to be les…

Section 30B. (a) As used in this section, the following words shall have the following meanings unless the context clearly requires otherwise: ''Administrative adjustment'', an administrative adjustment pursuant to section 6227 of the Code. ''Approved modification'', a federal mo…

Section 31. If the assessment of any tax is in excess of the amount shown on the return as the tax due, the commissioner shall, as soon as may be, give written notice to the taxpayer of the amount of the assessment, the amount of any balance due and the time when the same is requ…

Section 31A. If a person fails to pay to the commissioner any required tax of a corporation, partnership or limited liability company and the person is personally and individually liable therefore to the commonwealth under section 5 of chapter 62B, section 7D of chapter 64C, sect…

Section 32. (a) Taxes shall be due and payable at the time when the tax return is required to be filed, determined without regard to any extension of time for filing the return. If any amount of tax is not paid to the commissioner on or before its statutory due date, there shall …

Section 32A. (a) If an obligation from an installment transaction to which subsections (a) to (c), inclusive, of section 453A of the Code applies is outstanding as of the close of a taxable year, the tax imposed by chapter 62 or 63 for that taxable year shall be increased by the …

Section 33. (a) If any return is not filed with the commissioner on or before its due date or within any extension of time granted by him, there shall be added to and become a part of the tax, as an additional tax, a penalty of one per cent of the amount required to be shown as t…

Section 33A. If any return, application for abatement of tax, statement or other document required to be filed with the commissioner, or any payment to the commissioner required to be made within a prescribed period or on or before a prescribed date is, after such period or date,…

Section 34. If any person required to file a return, list or report of a payment to another person under section eight fails to file the same within the time prescribed by said section, he shall become liable to a penalty at the rate of one dollar for each such return, list or re…

Section 35. If a check or electronic funds transfer in payment of any tax, interest, penalty, fee or other charge is not duly paid, there shall, in addition to any other penalties provided by law, be paid as a penalty by the person who tendered such check or electronic funds tran…

Section 35A. (a) If this section applies to any portion of an underpayment of tax required to be shown on a return, there shall be added to the tax an amount equal to 20 per cent of the portion of the underpayment to which this section applies. For purposes of this section, the t…

Section 35B. (a) A penalty shall not be imposed under section 35A with respect to any portion of an underpayment if it is shown that there was reasonable cause for such portion and that the taxpayer acted in good faith with respect to such portion. With respect to listed abusive …

Section 35C. (a) If (i) any part of any understatement of liability with respect to any return or claim for abatement or refund is due to a position for which there was not a realistic possibility of being sustained on its merits; (ii) any person who is a return preparer with res…

Section 35D. (a) A taxpayer subject to the tax imposed under chapter 62 or an excise imposed under chapter 63 that takes an inconsistent position in reporting its income subject to tax under said chapters shall disclose the inconsistency when it files its return. (b) For purposes…

Section 35E. (a) If a person (i) organizes or assists in the organization of a plan or arrangement or the sale of a plan or arrangement, and (ii) makes or furnishes, or causes another person to make or furnish, a statement with respect to the allowability of a deduction or credit…

Section 35F. (a) For the purposes of this section, the following words shall have the following meanings unless the context clearly requires otherwise: ''Automated sales suppression device'', a software program, carried on a memory stick or removable compact disc or accessed thro…

Section 36. If, on the verification of a return or otherwise, the commissioner determines that an overpayment of the full amount of any tax, and interest and penalties thereon, due with respect to such return has been made by the taxpayer, the amount of such overpayment may, in h…

Section 36A. If the commissioner determines that any tax has been assessed at an excessive amount because of departmental clerical error or that any payment has been received in error, he may, in his discretion, correct such error at any time and adjust the assessment accordingly…

Section 36B. The commissioner shall waive or abate any portion of any penalty or addition to tax assessed under this chapter attributable to erroneous advice furnished to the taxpayer in writing by an officer or employee of the department of revenue, acting in such officer's or e…

Section 37. Any person aggrieved by the assessment of a tax, other than a tax assessed under chapter 65 or 65A, may apply in writing to the commissioner, on a form approved by the commissioner, for an abatement thereof at any time: (1) within 3 years from the date of filing of th…

Section 37A. The commissioner may accept a lesser amount than the tax liability owed by a taxpayer in final and full settlement thereof; provided, however, that the following conditions are met: (a) The commissioner finds that there is serious doubt as to the collectibility of th…

Section 37B. (a) The commissioner is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability for payment of any tax in installment payments if the commissioner determines that such agreement will facilitate collectio…

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…