Massachusetts Statutes

Section 3. Except as provided herein, a sale of a meal by a restaurant is sourced to the business location of the vendor if (1) the meal is received by the purchaser at the business location of the vendor or (2) if the meal is delivered by the vendor to a customer, regardless of …

Section 4. Reimbursement for the tax imposed by this chapter shall be paid by the purchaser to the vendor, and each vendor in the commonwealth shall add to the sales price and shall collect from the purchaser the full amount of the tax imposed by this chapter and such tax shall b…

Section 5. Upon each sale of a meal by a restaurant taxable under this chapter, the amount of tax collected by the vendor from the purchaser shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made or on a…

Section 6. Every person who fails to pay to the commissioner any sums required by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''person'', as used in this section, includes an officer or employee of a corporation, or a member or …

Section 1. As used in this chapter, the following words shall have the following meanings unless the context otherwise requires: ''Commissioner'', the commissioner of revenue. ''Direct broadcast satellite service'', the distribution or broadcasting by satellite of video programmi…

Section 2. An excise is hereby imposed upon the provision of direct broadcast satellite service to a subscriber or customer by any direct broadcast satellite service provider in an amount equal to 5 per cent of the direct broadcast satellite service provider's gross revenues deri…

Section 3. Reimbursement for the excise imposed in this chapter shall be paid by the subscriber or customer to the direct broadcast satellite service provider and each direct broadcast satellite service provider providing direct broadcast satellite service to subscribers or custo…

Section 4. No person shall do business in this commonwealth as a direct broadcast satellite service provider unless a registration shall have been issued to him in accordance with section 67 of chapter 62C.

Section 5. A direct broadcast satellite service provider who fails to pay the commissioner any sums required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''direct broadcast satellite service provider'', as used in t…

Section 6. A person not a resident of the commonwealth who engages in the business of providing direct broadcast satellite service to subscribers or customers in the commonwealth shall, as a condition precedent to engaging in such business and by so engaging in such business, be …

Section 1. Definitions. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings: (a) ''Commissioner'', the commissioner of revenue. (b) ''Marijuana,'' ''Marijuana establishment,'' ''Marijuana product'' and ''M…

Section 2. State excise imposition; rate; payment. An excise tax is hereby imposed upon the sale of marijuana or marijuana products by a marijuana retailer to anyone other than a marijuana establishment at a rate of 10.75 per cent of the total sales price received by the marijuan…

Section 3. (a) A city or town that accepts this section in the manner provided in section 4 of chapter 4 may impose a local sales tax upon sale or transfer of marijuana or marijuana products by a marijuana retailer operating within the city or town to anyone other than a marijuan…

Section 4. Exemptions. This chapter shall not apply to the sale of marijuana or marijuana products by a medical marijuana treatment center or a registered personal caregiver to a qualifying patient or personal caregiver pursuant to chapter 369 of the acts of 2012, nor to any unla…

Section 5. Application of tax revenue. The commissioner shall deposit revenue collected pursuant to this chapter, other than revenue collected pursuant to section 2 of chapter 64H of the General Laws, in the Marijuana Regulation Fund established by chapter 94G of the General Laws…

Section 1. A tax is hereby imposed upon the transfer of the estate of every person dying after February twenty-sixth, nineteen hundred and twenty-six, who at the time of death was a resident of this commonwealth, the amount of which shall be the amount by which eighty per cent of…

Section 2. The tax imposed by this chapter shall become due and payable at the expiration of twelve months from the date of death, and executors, administrators, trustees, grantees, donees, beneficiaries and surviving joint owners shall be and remain liable for the tax until it i…

Section 3. If after the payment of the tax under this chapter there shall become payable a tax under chapter sixty-five upon any future interest in any property owned by such decedent or subject to such tax as a part of or in connection with his estate, such part of the tax paid …

Section 4. The provisions of chapters sixty-two C and sixty-five relative to the determination, certification and collection of the tax imposed by chapter sixty-five, relative to the refund or recovery of taxes assessed and collected without authority of law and relative to the d…

Section 5B. The probate court having jurisdiction of the estate of a decedent, or of any trust or person affected by sections five and five A, and by this section, or any of them, shall have jurisdiction to hear and determine all questions arising under said sections, and to make…

Section 6. If the amount of tax imposed by Title III of said revenue act or any subsequent federal revenue act shall be increased or decreased as affecting an estate taxable hereunder subsequent to the payment of the tax on account of such estate imposed by section one of this ch…

Section 1. When used in this chapter the following terms shall have the following meanings: (a) ''Executor'', any executor of the will or administrator of the estate of a decedent, except an ancillary administrator; (b) ''Taxing official'', the commissioner of revenue in this com…

Section 2. In any case in which this commonwealth and one or more other states each claims that it was a domicile of a decedent at the time of his death, and no judicial determination of domicile for death tax purposes has been made in any of such states, any executor, or the tax…

Section 3. In any case in which an election is made as provided in section two and not rejected, the commissioner may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any death tax, together…

Section 4. If in any such case it shall appear that an agreement cannot be reached as provided in section three, or if one year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at the time of his death sh…

Section 5. In any case where it is determined by the board of arbitration referred to in section four that the decedent died domiciled in this commonwealth, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board…

Section 6. The provisions of this chapter shall apply only to cases in which each of the states involved has in effect a law substantially similar to this chapter.

Section 7. If, in any case to which this chapter applies, the provisions of this chapter conflict with any other law of this commonwealth, this chapter shall control.

Section 1. When used in this chapter the following words or terms shall have, unless the context clearly indicated otherwise, the following meanings:— (a) ''Code'', the Internal Revenue Code of the United States, as amended and in effect on January first, nineteen hundred and sev…

Section 10. (a) The commissioner may extend the time for payment of the tax imposed by this chapter for a reasonable period not to exceed six months from the date fixed for the payment thereof. If the commissioner finds that the payment on the due date of any part of such tax wou…

Section 13. If any part of any underpayment of tax required to be shown on the return required by section seventeen of chapter sixty-two C is due to fraud, there shall be added to the tax an amount equal to fifty per cent of the underpayment. For purposes of this section, the ter…

Section 14. (a) Unless the tax imposed by this chapter is sooner paid in full, it shall be a lien for ten years from the date of death upon the Massachusetts gross estate of the decedent, except that such part of the Massachusetts gross estate as is used for the payment of charge…

Section 15. (a) The amount of the liability, at law or in equity, of a transferee of property of a decedent in respect of the tax imposed by this chapter shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the …

Section 16. (a) Upon notice to the commissioner that any person is acting as executor, such person shall assume the powers, rights, duties and privileges of an executor in respect of the tax imposed by this chapter until notice is given that such person is no longer acting as exe…

Section 2. (a) A tax computed in accordance with the following table less the credit, if any, provided in subsection (a) of section three, is hereby imposed on the transfer of the Massachusetts taxable estate of every deceased resident of Massachusetts:— ; provided, however, that…

Section 21. (a) The terms ''death tax'' and ''death taxes'', as used in this section, shall include inheritance, succession, transfer and estate taxes and any taxes levied against the estate of a decedent upon the occasion of his death. (b) At any time before the expiration of ei…

Section 24. The commissioner is hereby authorized to issue the following documents and to charge and collect therefor the fees as determined annually by the commissioner of administration under the provision of section three B of chapter seven, except that in those cases where a …

Section 26. Any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more…

Section 27. Except as otherwise expressly provided in this chapter, any person required under this chapter to pay any tax, or required by this chapter or chapter sixty-two C, or regulations made under the authority of chapter fourteen and chapter sixty-two C to make a return or s…

Section 28. Any person who removes, deposits or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, with intent to evade or defeat the assessment or collection of any tax imposed by t…

Section 2A. (a) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 1997 who, at the time of death, was a resident of the commonwealth. The amount of the tax shall be equal to the credit for state death taxes that would have been al…

Section 3. (a) An exemption equal to the Massachusetts net estate shall be allowed if the Massachusetts net estate is three hundred thousand dollars or less for decedents dying after December thirty-first, nineteen hundred and ninety-two and on or before December thirty-first, ni…

Section 3A. (a) In the case of qualified terminable interest property, (i) for purposes of subsection (a) of section two thousand and fifty-six of the Code, such property shall be treated as passing to the surviving spouse, and (ii) for purposes of subsection (b)(1)(A) of section…

Section 4. (a) A tax is hereby imposed on the transfer of a nonresident decedent's real and tangible personal property having an actual situs in Massachusetts, if such property would have been included in the Massachusetts gross estate had the decedent been a resident. (b) The ta…

Section 4A. (a) When used in this section, the following words shall, unless the context indicates otherwise, have the following meanings:— (1) ''Generation-skipping transfer'', every transfer subject to the federal generation-skipping transfer tax in which the original transfero…

Section 5. (a) Property in the Massachusetts gross estate shall be valued as of the date of death of the decedent; provided, however, that if an alternate valuation has been properly elected for purposes of the federal estate tax in accordance with section two thousand and thirty…