FrankGoortani/open-us-law huggingface dataset:
Mass. Gen. Laws ch. 63, sec. 38G — MA Code / Part I / Title IX / Chapter 63 / Section 38G
Reporting wholly-owned DISC income
Status: in_force

Section 38G. A business corporation subject to tax under this chapter shall for the purposes of determining its excise under the provisions of this chapter include in the report of its income all the income of any wholly-owned DISC, whether such DISC is organized under the laws of the commonwealth or the laws of any other state, for the taxable year of such wholly-owned DISC which ends immediately after the taxable year of such corporation and shall include in its assets and liabilities all of the assets and liabilities of any such wholly-owned DISC as of the end of the taxable year of such wholly-owned DISC which ends immediately after the taxable year of such corporation. Every business corporation subject to tax under this chapter which has such a wholly-owned DISC shall include in its return: (1) a copy of the federal income tax return filed by such DISC for the taxable year which ends immediately after the taxable year of such corporation and (2) a statement that the income, assets and liabilities reported by such corporation for the taxable year and upon which its excise under this chapter has been determined includes the income, assets and liabilities of such DISC for the taxable year of the DISC which ends immediately after the taxable year of such corporation.

Section 38G. A business corporation subject to tax under this chapter shall for the purposes of determining its excise under the provisions of this chapter include in the report of its income all the income of any wholly-owned DISC, whether such DISC is organized under the laws of the commonwealth or the laws of any other state, for the taxable year of such wholly-owned DISC which ends immediately after the taxable year of such corporation and shall include in its assets and liabilities all of the assets and liabilities of any such wholly-owned DISC as of the end of the taxable year of such wholly-owned DISC which ends immediately after the taxable year of such corporation.

Every business corporation subject to tax under this chapter which has such a wholly-owned DISC shall include in its return: (1) a copy of the federal income tax return filed by such DISC for the taxable year which ends immediately after the taxable year of such corporation and (2) a statement that the income, assets and liabilities reported by such corporation for the taxable year and upon which its excise under this chapter has been determined includes the income, assets and liabilities of such DISC for the taxable year of the DISC which ends immediately after the taxable year of such corporation.
Mass. Gen. Laws ch. 161B, sec. 12 — MA Code / Part I / Title XXII / Chapter 161B / Section 12
Audit; report; provision of copies to committee chairs
Status: in_force

Section 12. The state auditor shall make an audit of the accounts of each authority, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary and make a report thereon to the secretary, the governor and the general court. In making such audits, said auditor may call upon any of the departments, commissions, officers and agencies of the commonwealth for such information as may be needed in the course of making such audits. The state auditor may employ such auditors, accountants and other assistants as he deems necessary for carrying out his duties under this section, and chapter thirty-one and the rules made thereunder shall not apply to such employees. The commonwealth shall be reimbursed by the authority for the cost of the audit. A copy of each biennial audit shall be provided to the chairs of the senate and house committees on ways and means and the senate and house chairs of the joint committee on bonding, capital expenditures and state assets.

Section 12. The state auditor shall make an audit of the accounts of each authority, in accordance with generally accepted government auditing standards, once every 3 years and as often as the state auditor determines is necessary and make a report thereon to the secretary, the governor and the general court. In making such audits, said auditor may call upon any of the departments, commissions, officers and agencies of the commonwealth for such information as may be needed in the course of making such audits. The state auditor may employ such auditors, accountants and other assistants as he deems necessary for carrying out his duties under this section, and chapter thirty-one and the rules made thereunder shall not apply to such employees. The commonwealth shall be reimbursed by the authority for the cost of the audit.

A copy of each biennial audit shall be provided to the chairs of the senate and house committees on ways and means and the senate and house chairs of the joint committee on bonding, capital expenditures and state assets.
Mass. Gen. Laws ch. 7, sec. 25A — MA Code / Part I / Title II / Chapter 7 / Section 25A
Transfer of supplies between state agencies; approval of amount purchased
Status: in_force

Section 25A. The state purchasing agent may provide for the transfer of supplies and equipment purchased from state appropriations from one state agency to another when, in his opinion, such transfer is for the best interests of the commonwealth, and may provide for the making of suitable adjustments on the books of account of the commonwealth of such transfer. He shall also have authority to approve the amount or quantities of all supplies and materials purchased by state agencies, notwithstanding that such agency has conformed to the regulations relative to such purchases and that an appropriation is available therefor. In case an application by a state agency is not approved by the state purchasing agent, such agency may appeal in writing to the commissioner, whose decision shall be final.

Section 25A. The state purchasing agent may provide for the transfer of supplies and equipment purchased from state appropriations from one state agency to another when, in his opinion, such transfer is for the best interests of the commonwealth, and may provide for the making of suitable adjustments on the books of account of the commonwealth of such transfer. He shall also have authority to approve the amount or quantities of all supplies and materials purchased by state agencies, notwithstanding that such agency has conformed to the regulations relative to such purchases and that an appropriation is available therefor. In case an application by a state agency is not approved by the state purchasing agent, such agency may appeal in writing to the commissioner, whose decision shall be final.
Mass. Gen. Laws ch. 277, sec. 6 — MA Code / Part IV / Title II / Chapter 277 / Section 6
Affirmation in lieu of oath
Status: in_force

Section 6. If a person who is returned as a grand juror is conscientiously scrupulous of taking the oath prescribed, he may affirm.

Section 6. If a person who is returned as a grand juror is conscientiously scrupulous of taking the oath prescribed, he may affirm.
Mass. Gen. Laws ch. 41, sec. 116 — MA Code / Part I / Title VII / Chapter 41 / Section 116
Duties of prudential committee and clerk in certain districts
Status: in_force

Section 116. In carrying out the provisions of sections one hundred and thirteen to one hundred and nineteen, inclusive, the prudential committee, if any, otherwise the commissioners, of the district shall perform all the duties required to be performed by the selectmen in town elections where official ballots are used, and the clerks of said districts shall perform all the duties required to be performed by the town clerk in elections of town officers where official ballots are used.

Section 116. In carrying out the provisions of sections one hundred and thirteen to one hundred and nineteen, inclusive, the prudential committee, if any, otherwise the commissioners, of the district shall perform all the duties required to be performed by the selectmen in town elections where official ballots are used, and the clerks of said districts shall perform all the duties required to be performed by the town clerk in elections of town officers where official ballots are used.
Mass. Gen. Laws ch. 282, sec. 1 — MA Code / Part V / Title I / Chapter 282 / Section 1
Express Repeal of Certain Acts and Resolves
Status: in_force

Chapter 282 contains the express repeal of certain acts and resolves. For specific repeal information, please consult vol. 45A of Massachusetts General Laws Annotated.

Chapter 282 contains the express repeal of certain acts and resolves. For specific repeal information, please consult vol. 45A of Massachusetts General Laws Annotated.
Mass. Gen. Laws ch. 111C, sec. 7 — MA Code / Part I / Title XVI / Chapter 111C / Section 7
EMS vehicles; inspection; certificate
Status: in_force

Section 7. Prior to issuing a license under section 6, the department may conduct an inspection of EMS vehicles to be listed in such license. Each person to whom a license is issued shall be entitled to a certificate of inspection for each such EMS vehicle upon proof that the EMS vehicle is in compliance with such requirements as the department may establish by regulation for a certificate of inspection. Each certificate shall be valid only for the vehicle for which it is issued and to the service for which it is issued, and shall not continue in force after the expiration or transfer of the license under which it is issued; provided, however, that if a complete renewal application is properly filed with the department, then each certificate issued in connection with the previously issued license shall continue in force until the department acts on the application. Each service issued a certificate of inspection shall cause such certificate to be displayed in such emergency medical services vehicle in such manner as the department may prescribe by regulation.

Section 7. Prior to issuing a license under section 6, the department may conduct an inspection of EMS vehicles to be listed in such license. Each person to whom a license is issued shall be entitled to a certificate of inspection for each such EMS vehicle upon proof that the EMS vehicle is in compliance with such requirements as the department may establish by regulation for a certificate of inspection. Each certificate shall be valid only for the vehicle for which it is issued and to the service for which it is issued, and shall not continue in force after the expiration or transfer of the license under which it is issued; provided, however, that if a complete renewal application is properly filed with the department, then each certificate issued in connection with the previously issued license shall continue in force until the department acts on the application. Each service issued a certificate of inspection shall cause such certificate to be displayed in such emergency medical services vehicle in such manner as the department may prescribe by regulation.
Mass. Gen. Laws ch. 64J, sec. 8 — MA Code / Part I / Title IX / Chapter 64J / Section 8
Notice of discontinuance as licensee
Status: in_force

Section 8. Whenever any licensee ceases to be a supplier or user-seller within the commonwealth by reason of the discontinuance, sale or transfer of the business of such licensee, he shall give notice thereof in writing to the commissioner. Such notice shall contain the date of discontinuance, and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee thereof. All taxes, penalties and interest due and payable under this chapter and current taxes shall, notwithstanding such provisions, become due and payable concurrently with such discontinuance, sale or transfer, and any such licensee shall make a return and pay all such taxes, interest and penalties, and shall surrender to the commissioner his license. Unless such notice is given to the commissioner, the purchaser or transferee shall be liable to the commonwealth for the amount of all taxes, penalties and interest accrued under this chapter on the date of such sale or transfer against any such licensee, but only to the extent of the value of the property thereby acquired from such licensee.

Section 8. Whenever any licensee ceases to be a supplier or user-seller within the commonwealth by reason of the discontinuance, sale or transfer of the business of such licensee, he shall give notice thereof in writing to the commissioner. Such notice shall contain the date of discontinuance, and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee thereof. All taxes, penalties and interest due and payable under this chapter and current taxes shall, notwithstanding such provisions, become due and payable concurrently with such discontinuance, sale or transfer, and any such licensee shall make a return and pay all such taxes, interest and penalties, and shall surrender to the commissioner his license.

Unless such notice is given to the commissioner, the purchaser or transferee shall be liable to the commonwealth for the amount of all taxes, penalties and interest accrued under this chapter on the date of such sale or transfer against any such licensee, but only to the extent of the value of the property thereby acquired from such licensee.
Mass. Gen. Laws ch. 169, sec. 8 — MA Code / Part I / Title XXII / Chapter 169 / Section 8
Money received for transmission; receipts
Status: repealed

[Text of section effective until January 1, 2026. Repealed by 2024, 312, Sec. 2. See 2024, 312, Sec. 5.]

[Text of section effective until January 1, 2026. Repealed by 2024, 312, Sec. 2. See 2024, 312, Sec. 5.]

Section 8. All money received for transmission to a foreign country by any licensee shall be forwarded to the person to whom the same is directed within seven days following receipt thereof. Receipts given for deposits of money received for transmission to a foreign country shall be on forms approved by the commissioner.
Mass. Gen. Laws ch. 68, sec. 10 — MA Code / Part I / Title XI / Chapter 68 / Section 10
Overseers or trustees of monthly meeting of Quakers as corporation
Status: in_force

Section 10. The overseers or trustees of each monthly meeting of the people called Friends, or Quakers, shall be a body corporate for the purpose of taking and holding in succession gifts and grants of real or personal property made to the use of such meeting or to the use of any preparative meeting belonging thereto; and they may manage or convey such property according to the terms and conditions of such gifts and grants, and may prosecute or defend any action relative to the same; but the income thereof to any one of such meetings for the uses aforesaid shall not exceed five thousand dollars a year. Such corporation may hold funds in trust and apply the income thereof to the improvement or embellishment of any cemetery owned or controlled by it or to the care, preservation or embellishment of any lot or its appurtenances.

Section 10. The overseers or trustees of each monthly meeting of the people called Friends, or Quakers, shall be a body corporate for the purpose of taking and holding in succession gifts and grants of real or personal property made to the use of such meeting or to the use of any preparative meeting belonging thereto; and they may manage or convey such property according to the terms and conditions of such gifts and grants, and may prosecute or defend any action relative to the same; but the income thereof to any one of such meetings for the uses aforesaid shall not exceed five thousand dollars a year. Such corporation may hold funds in trust and apply the income thereof to the improvement or embellishment of any cemetery owned or controlled by it or to the care, preservation or embellishment of any lot or its appurtenances.
Mass. Gen. Laws ch. 266, sec. 127A — MA Code / Part IV / Title I / Chapter 266 / Section 127A
Destruction of place of worship, etc.; threats; punishment
Status: in_force

Section 127A. Whoever willfully, intentionally and without right, or wantonly and without cause, destroys, defaces, mars, or injures a church, synagogue or other building, structure or place used for the purpose of burial or memorializing the dead, or a school, educational facility or community center or the grounds adjacent to and owned or leased by any of the foregoing or any personal property contained in any of the foregoing shall be punished by a fine of not more than two thousand dollars or not more than three times the value of the property so destroyed, defaced, marred or injured, whichever is greater, or by imprisonment in a house of correction for not more than two and one-half years, or both; provided, however, that if the damage to or loss of such property exceeds five thousand dollars, such person shall be punished by a fine of not more than three times the value of the property so destroyed, defaced, marred or injured or by imprisonment in a state prison for not more than five years, or both. Whoever threatens to burn, deface, mar, injure, or in any way destroy a church, synagogue or other building, structure, or place of worship, shall be punished by a fine of not more than one thousand five hundred dollars, or by imprisonment in a jail or house of correction for not more than one year, or both.

Section 127A. Whoever willfully, intentionally and without right, or wantonly and without cause, destroys, defaces, mars, or injures a church, synagogue or other building, structure or place used for the purpose of burial or memorializing the dead, or a school, educational facility or community center or the grounds adjacent to and owned or leased by any of the foregoing or any personal property contained in any of the foregoing shall be punished by a fine of not more than two thousand dollars or not more than three times the value of the property so destroyed, defaced, marred or injured, whichever is greater, or by imprisonment in a house of correction for not more than two and one-half years, or both; provided, however, that if the damage to or loss of such property exceeds five thousand dollars, such person shall be punished by a fine of not more than three times the value of the property so destroyed, defaced, marred or injured or by imprisonment in a state prison for not more than five years, or both.

Whoever threatens to burn, deface, mar, injure, or in any way destroy a church, synagogue or other building, structure, or place of worship, shall be punished by a fine of not more than one thousand five hundred dollars, or by imprisonment in a jail or house of correction for not more than one year, or both.
Mass. Gen. Laws ch. 152, sec. 49 — MA Code / Part I / Title XXI / Chapter 152 / Section 49
Claim in general
Status: in_force

Section 49. The claim for compensation shall be in writing, and shall state the date, place, cause and nature of the injury. It shall be signed by the person injured, or, in the event of his death, by his legal representative, or by a person to whom payments may be due, or by a person in behalf of any of them, and shall be filed with the department. A claim for compensation shall not be held invalid or insufficient by reason of any inaccuracy in stating the date, place, cause or nature of the injury unless it is shown that it was the intention to mislead and that the insurer was in fact misled thereby.

Section 49. The claim for compensation shall be in writing, and shall state the date, place, cause and nature of the injury. It shall be signed by the person injured, or, in the event of his death, by his legal representative, or by a person to whom payments may be due, or by a person in behalf of any of them, and shall be filed with the department. A claim for compensation shall not be held invalid or insufficient by reason of any inaccuracy in stating the date, place, cause or nature of the injury unless it is shown that it was the intention to mislead and that the insurer was in fact misled thereby.
Mass. Gen. Laws ch. 176P, sec. 29 — MA Code / Part I / Title XXII / Chapter 176P / Section 29
Attachment or taking of benefits to pay debt of member or beneficiary
Status: in_force

Section 29. The beneficiary under a certificate issued by any society may maintain an action thereon in his own name.

Section 29. The beneficiary under a certificate issued by any society may maintain an action thereon in his own name.
Mass. Gen. Laws ch. 261, sec. 20 — MA Code / Part III / Title VI / Chapter 261 / Section 20
Appeal from taxation of costs
Status: in_force

Section 20. Either party may appeal from the taxation by the clerk to the court in which the action is pending, or to a justice thereof.

Section 20. Either party may appeal from the taxation by the clerk to the court in which the action is pending, or to a justice thereof.
Mass. Gen. Laws ch. 53, sec. 30 — MA Code / Part I / Title VIII / Chapter 53 / Section 30
Designation of primary officers; wards or towns
Status: in_force

Section 30. In wards or towns where voting is by precincts at elections but by wards or towns at primaries, the city or town clerk shall designate which of the election officers shall serve as primary officers.

Section 30. In wards or towns where voting is by precincts at elections but by wards or towns at primaries, the city or town clerk shall designate which of the election officers shall serve as primary officers.
Mass. Gen. Laws ch. 43, sec. 72 — MA Code / Part I / Title VII / Chapter 43 / Section 72
Powers and duties
Status: reserved

Section 72. The city council shall have and exercise all the legislative powers of the city, except as such powers are reserved to the school committee and to the qualified voters of the city herein and in sections one to forty-five, inclusive, and the city council and its members shall, severally or collectively, have and possess, and shall themselves or through such officers as they may elect or appoint, exercise all the other powers, rights and duties had, possessed or exercised, immediately prior to the adoption of this plan, by the mayor, board of aldermen, common council, and all other boards, commissions and committees of the city and their members, severally or collectively, except such as are in sections one to forty-five, inclusive, conferred upon the school committee, or are otherwise provided for in sections sixty-four to seventy-eight, inclusive.

Section 72. The city council shall have and exercise all the legislative powers of the city, except as such powers are reserved to the school committee and to the qualified voters of the city herein and in sections one to forty-five, inclusive, and the city council and its members shall, severally or collectively, have and possess, and shall themselves or through such officers as they may elect or appoint, exercise all the other powers, rights and duties had, possessed or exercised, immediately prior to the adoption of this plan, by the mayor, board of aldermen, common council, and all other boards, commissions and committees of the city and their members, severally or collectively, except such as are in sections one to forty-five, inclusive, conferred upon the school committee, or are otherwise provided for in sections sixty-four to seventy-eight, inclusive.