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612 chapters · 23,756 sections of codified Massachusetts statutes.
Mass. Gen. Laws ch. 62C, § 3A Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
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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 …
Mass. Gen. Laws ch. 62C, § 4 Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement
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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…
Mass. Gen. Laws ch. 62C, § 40 Refund of overpaid taxes; interest
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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…
Mass. Gen. Laws ch. 62C, § 41 Remedies; restrictions
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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.
