Massachusetts Statutes

Section 69. Every corporation taxable under this chapter, except a foreign corporation taxable under section twenty-one or twenty-three, shall, when required for the purposes of any tax submit its books to the inspection of the commissioner, and its treasurer and directors to exa…

Section 7. Any taxes assessed upon any bank under the provisions of the foregoing sections shall be in lieu of any and all other taxes under this chapter.

Section 79. Any corporation, company or association, liable to taxation under section fifty-eight, neglecting to make the returns required by subsection (h) of section twelve of chapter sixty-two C, or refusing or neglecting, when required, to submit to the examinations provided …

Section 80. Penalties and forfeitures imposed by this chapter or by section seventy-four of chapter sixty-two C may be collected by an action of contract under section forty-seven of chapter sixty-two C or by an information under section forty-nine of chapter sixty-two C.

Section 81. For the purposes of sections thirty, fifty-five and sixty-eight A, the words ''local taxation'', or their equivalent, as used in said sections with respect to motor vehicles and trailers shall include the excise tax on motor vehicles and trailers assessed and levied u…

Section 1. When used in this chapter the following terms shall have the following meanings:— (a) ''Commissioner'', the commissioner of revenue. [There is no subsection (b).] (c) ''Taxpayer'', every corporation, association or organization which is licensed by any city or town to …

Section 2. Against every taxpayer there shall be levied, assessed and collected an excise at the rate of 0.57 per cent of such taxpayer's gross receipts.

Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:— ''Corporation'', every corporation, company or association subject to taxation under the provisions of chapter sixty-three, or under any special act …

Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.

Section 2. Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars shall make payments of estimated tax pursuant to sections three to five, inclusive, and section seven.

Section 3. (a) Except as otherwise provided in this section, in the case of any underpayment of estimated tax by a corporation, there shall be added to the tax due under chapter sixty-three, or any law in lieu thereof, and under any law in addition thereto, for the taxable year a…

Section 4. The first required installment of estimated tax shall be paid on or before the fifteenth day of the third month of the taxable year, except that if the requirements of section two are first met: (a) after the last day of the second month and before the first day of the…

Section 4A. If the first required installment of estimated tax is paid after the fifteenth day of the third month of the taxable year and is required by section four to be paid on or before the fifteenth day of the sixth month of the taxable year, sixty-five percent of the estima…

Section 4B. A corporation that has less than ten employees and is in its first full taxable year of doing business shall not be subject to the schedules set forth in subsection (c) of section three and section four A. For purposes of such corporation there shall be four required …

Section 5. All payments of the estimated tax, or any installment thereof, for any taxable year shall be allowed as a credit to the corporation against the tax imposed upon such corporation for such taxable year under the provisions of chapter sixty-three or any act in lieu thereo…

Section 7. The application of this chapter to taxable years of less than twelve months shall be in accordance with regulations prescribed by the commissioner.

Section 9. Any officer, director or employee of any corporation which is required under this chapter to pay an estimated tax, who shall be wilfully responsible for the failure of said corporation to pay any installment of estimated tax due thereunder shall be liable for the amoun…

Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings: ''Code'', the Internal Revenue Code of the United States as defined in section 1 of chapter 62. ''Commissioner'', the commissioner of revenue…

Section 2. An eligible pass-through entity may elect to pay an excise on its qualified income taxable in Massachusetts at a rate of 5 per cent. A qualified member of an electing eligible pass-through entity shall be allowed a refundable credit against the tax imposed under this c…

Section 3. This chapter shall not apply to any taxable year for which the federal limitation on the state and local tax deduction imposed by section 164(b)(6) of the Internal Revenue Code of the United States, as amended and in effect for the applicable year, has expired or is ot…

Section 4. The excise under this chapter shall be in addition to, and not in lieu of, any other Massachusetts tax required to be paid, including tax imposed by chapter 62 or chapter 63. The excise under this chapter shall be due and payable on the eligible pass-through entity's o…

Section 5. The collection and administration of the excise under this chapter shall be governed by chapter 62C unless expressly provided otherwise in this chapter or in regulations promulgated by the commissioner pursuant to this chapter.

Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a part…

Section 7. The commissioner shall promulgate regulations or other guidance to carry out the purposes of this chapter. Such regulations or other guidance may: (i) make the credit available to qualified members with income from eligible pass-through entities that in turn have incom…

Section 1. As used in this chapter, the following words shall, unless the context otherwise requires, have the following meanings:— ''Appellate tax board'', the board established by section 1 of chapter 58A. ''Average price'', the weighted average selling price per gallon of fuel…

Section 11. Any distributor, unclassified exporter, unclassified importer, or purchaser of fuel who violates any provision of this chapter shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.

Section 12. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any sale exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The bill shall be brought against the commissioner…

Section 13. All sums received from the excise imposed on aviation fuel, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement under sections 7 and 7A, shall be credited to the Commonwealth Transportation Fund and may be used fo…

Section 1A. Notwithstanding the definition of ''tax per gallon'' in section 1 and subject to section 2O of chapter 29, for fuel consisting of eligible cellulosic biofuel or of a blend of gasoline and eligible cellulosic biofuel, the tax per gallon shall be reduced in proportion t…

Section 2. Any person who qualifies under paragraph (c), or paragraph (i), or paragraph (j) of section one may apply to the commissioner, in accordance with section sixty-seven of chapter sixty-two C, for a license as a distributor, as an unclassified importer, or as an unclassif…

Section 3. Every distributor, unclassified importer and unclassified exporter shall keep a complete and accurate record of all sales of fuel, including the name and address of the purchaser, the place and date of delivery, the gross receipts and number of gallons for each type of…

Section 3A. The commissioner shall, before the commencement of each calendar quarter, determine the average price of fuel and the tax per gallon to be applicable for each of the three months in the ensuing calendar quarter; and shall notify every distributor, unclassified importe…

Section 4. At the time of filing a return required by subsection (a) of section sixteen of chapter sixty-two C, every distributor and unclassified exporter shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of fuel sold b…

Section 7. Any person who shall buy any fuel other than aviation fuel on which an excise has been paid or is chargeable under this chapter, and shall consume the same in any manner except on a farm for farming purposes or in the operation of motor vehicles upon or over highways, …

Section 7A. Any person engaged in the business of farming who shall buy any fuel on which an excise has been paid or is chargeable under this chapter and who, having consumed the same for farm purposes and is entitled to a refund of the federal gasoline tax paid on account of suc…

Section 8. No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may be permitted under the provisions of the constitution and laws of the United States.

Section 8A. A distributor duly licensed in this commonwealth may sell fuel tax-free to another person who is licensed as a distributor in this commonwealth. He may sell fuel tax-free to any person who is a licensed distributor in another state, provided, that the entire quantity …

Section 9. Except as otherwise provided in section seven, the tax in every instance shall be borne by the purchaser, and no person offering fuel for sale shall sell, advertise or offer for sale said fuel separately from the tax imposed by this chapter. For any violation of this s…

Section 1. Whenever used in this chapter unless the context shall otherwise require, the following words or terms shall have the following meanings:—''commissioner'', the commissioner of revenue; ''person'', any individual, firm, fiduciary, partnership, corporation, trust or asso…

Section 10. No person shall have in his possession a machine for vending cigarettes for a period in excess of seventy-two hours unless there shall be attached to the same a disc or marker as provided by section two; provided, that this provision shall not apply to any such machin…

Section 11. Each retailer shall keep within the commonwealth complete and accurate records of all cigarettes purchased or otherwise acquired. Such records shall consist of written statements to be delivered by each wholesaler as provided by section five. Every owner of, or tenant…

Section 12. No person shall be permitted to sell cigarettes as ''loss-leaders'' with intent to injure competitors or to destroy competition, and the commissioner shall enforce sections thirteen to twenty-one, inclusive, in order to prohibit such sales and stabilize and increase c…

Section 13. (a) The term ''cost to the retailer'' shall mean the invoice cost of the cigarettes to the retailer, or the replacement cost of the cigarettes to the retailer within thirty days prior to the date of sale, in the quantity last purchased, whichever is lower, less all tr…

Section 14. (a) It shall be unlawful for any retailer, with intent to injure competitors, destroy substantially or lessen competition, to advertise, offer to sell or sell at retail cigarettes at less than cost to the retailer, or for any wholesaler, with intent to injure competit…

Section 15. The provisions of sections thirteen to twenty-one, inclusive, shall not apply to sales at retail or sales at wholesale made:—(a) in an isolated transaction and not in the usual course of business; (b) where cigarettes are advertised, offered for sale or sold in bona f…

Section 16. Any retailer or wholesaler may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the prices of a competitor who is selling the same article at cost to him as a wholesaler or retailer. The prices of cigarettes advertised, offered for sal…