FrankGoortani/open-us-law huggingface dataset:
Mass. Gen. Laws ch. 62C, sec. 35D — MA Code / Part I / Title IX / Chapter 62C / Section 35D
Inconsistent position in reporting of income; disclosure
Status: in_force

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 of this section, a taxpayer is considered to have taken an ''inconsistent position'' when (i) the governing law in another state in which the taxpayer files a return is the same in all material respects as the law in the commonwealth; and (ii) if the taxpayer had interpreted the law of the commonwealth as it interpreted the law of the other state in filing its return in such state, the taxable income attributed to the commonwealth would have been greater. (c) Any taxpayer that fails to disclose an inconsistency as required under subsection (a) shall pay a penalty equal to the amount of tax attributable to the inconsistency, which penalty shall be in addition to all other penalties that may apply. The commissioner may waive or abate the penalty if the inconsistency or the failure to disclose was attributable to reasonable cause and not willful neglect.

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 of this section, a taxpayer is considered to have taken an ''inconsistent position'' when (i) the governing law in another state in which the taxpayer files a return is the same in all material respects as the law in the commonwealth; and (ii) if the taxpayer had interpreted the law of the commonwealth as it interpreted the law of the other state in filing its return in such state, the taxable income attributed to the commonwealth would have been greater.

(c) Any taxpayer that fails to disclose an inconsistency as required under subsection (a) shall pay a penalty equal to the amount of tax attributable to the inconsistency, which penalty shall be in addition to all other penalties that may apply. The commissioner may waive or abate the penalty if the inconsistency or the failure to disclose was attributable to reasonable cause and not willful neglect.
Mass. Gen. Laws ch. 160, sec. 170 — MA Code / Part I / Title XXII / Chapter 160 / Section 170
Safety valves; mufflers
Status: in_force

Section 170. A railroad corporation using upon its locomotives a pop or other safety valve shall provide and use therewith a suitable and sufficient appliance for deadening the sound made by steam escaping therefrom, and, if it materially retards the escape of steam or increases the pressure upon the boiler, the corporation shall use an additional safety valve without such appliance, set at a higher point than the other but below the point at which explosion is likely to occur.

Section 170. A railroad corporation using upon its locomotives a pop or other safety valve shall provide and use therewith a suitable and sufficient appliance for deadening the sound made by steam escaping therefrom, and, if it materially retards the escape of steam or increases the pressure upon the boiler, the corporation shall use an additional safety valve without such appliance, set at a higher point than the other but below the point at which explosion is likely to occur.
Mass. Gen. Laws ch. 223, sec. 53 — MA Code / Part III / Title II / Chapter 223 / Section 53
Further attachment of replevied property
Status: in_force

Section 53. Property which has been replevied from an officer who has attached it shall be considered as remaining in his custody and control so as to be liable to further successive attachments, as if it had remained in his possession.

Section 53. Property which has been replevied from an officer who has attached it shall be considered as remaining in his custody and control so as to be liable to further successive attachments, as if it had remained in his possession.
Mass. Gen. Laws ch. 150B, sec. 6 — MA Code / Part I / Title XXI / Chapter 150B / Section 6
Partial invalidity
Status: in_force

Section 6. If any provision of this chapter or the application of such provision to any person or circumstance shall be held invalid, the remainder of this chapter, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not be affected thereby.

Section 6. If any provision of this chapter or the application of such provision to any person or circumstance shall be held invalid, the remainder of this chapter, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not be affected thereby.
Mass. Gen. Laws ch. 151A, sec. 73 — MA Code / Part I / Title XXI / Chapter 151A / Section 73
Severability
Status: in_force

Section 73. If any part, section or subdivision of this chapter, or the application thereof, shall be held invalid, unconstitutional or inoperative as to any particular person, persons or conditions, the remainder hereof, or the application of any such part, section or subdivision to other persons and conditions, shall not be affected thereby.

Section 73. If any part, section or subdivision of this chapter, or the application thereof, shall be held invalid, unconstitutional or inoperative as to any particular person, persons or conditions, the remainder hereof, or the application of any such part, section or subdivision to other persons and conditions, shall not be affected thereby.
Mass. Gen. Laws ch. 234A, sec. 45 — MA Code / Part III / Title II / Chapter 234A / Section 45
Studies, research and new procedures
Status: in_force

Section 45. The office of jury commissioner shall perform studies, foster research, and implement new procedures which are contemplated to accomplish the following: improvement of all aspects of the administration of jurors; reduction of the costs of selection, management, and compensation of jurors; monitoring and improvement of the integrity of jury pools and jury panels; more effective utilization of jurors in the jury pools; improved understanding by jurors of their duties and of the court's charge and instructions; providing for the reasonable comfort and convenience of jurors during their terms of service; and providing jurors with a heightened appreciation of the judicial system.

Section 45. The office of jury commissioner shall perform studies, foster research, and implement new procedures which are contemplated to accomplish the following: improvement of all aspects of the administration of jurors; reduction of the costs of selection, management, and compensation of jurors; monitoring and improvement of the integrity of jury pools and jury panels; more effective utilization of jurors in the jury pools; improved understanding by jurors of their duties and of the court's charge and instructions; providing for the reasonable comfort and convenience of jurors during their terms of service; and providing jurors with a heightened appreciation of the judicial system.
Mass. Gen. Laws ch. 21H, sec. 6E — MA Code / Part I / Title II / Chapter 21H / Section 6E
Sale or distribution of mercury switch or mercury relay; exceptions
Status: in_force

Section 6E. (a) No person shall sell or offer to sell or distribute a mercury switch or mercury relay, individually or as a product component. This prohibition shall not apply if the mercury switch or mercury relay is a component in a larger product in use before May 1, 2009, there is no mercury-free alternative available for the component and 1 of the following applies: (1) the larger product is used in manufacturing; or (2) the switch or relay is integrated and not physically separate from other components of the larger product. (b) This section shall not apply to the sale of a mercury switch or a mercury relay if the use of the switch or relay is a federal requirement. (c) This section shall not apply to the sale of a mercury switch or a mercury relay which is integrated as a component of a larger product that has been refurbished for resale and which was originally manufactured before the effective date of this act.

Section 6E. (a) No person shall sell or offer to sell or distribute a mercury switch or mercury relay, individually or as a product component. This prohibition shall not apply if the mercury switch or mercury relay is a component in a larger product in use before May 1, 2009, there is no mercury-free alternative available for the component and 1 of the following applies:

(1) the larger product is used in manufacturing; or

(2) the switch or relay is integrated and not physically separate from other components of the larger product.

(b) This section shall not apply to the sale of a mercury switch or a mercury relay if the use of the switch or relay is a federal requirement.

(c) This section shall not apply to the sale of a mercury switch or a mercury relay which is integrated as a component of a larger product that has been refurbished for resale and which was originally manufactured before the effective date of this act.
Mass. Gen. Laws ch. 165, sec. 1B — MA Code / Part I / Title XXII / Chapter 165 / Section 1B
Rules and regulations
Status: in_force

Section 1B. The department may establish from time to time such reasonable rules and regulations consistent with this chapter as may be necessary to carry out the administration thereof.

Section 1B. The department may establish from time to time such reasonable rules and regulations consistent with this chapter as may be necessary to carry out the administration thereof.
Mass. Gen. Laws ch. 21A, sec. 29 — MA Code / Part I / Title II / Chapter 21A / Section 29
Office of environmental justice and equity
Status: in_force

Section 29. There shall be an office of environmental justice and equity within the executive office of energy and environmental affairs, which shall be administered by an undersecretary of environmental justice and equity who shall be appointed and may be removed by the secretary of energy and environmental affairs. The office shall be responsible for implementing environmental justice principles, as defined in section 62 of chapter 30, in the operation of each office and agency under the executive office. The office shall develop standards and guidelines governing the potential use and applicability of: (i) community benefit plans and agreements; and (ii) cumulative impact analyses in developing energy infrastructure with input from representatives of utilities, the renewable energy industry, local government, environmental justice community organizations, environmental sectors and other representatives as deemed appropriate by the office.

Section 29. There shall be an office of environmental justice and equity within the executive office of energy and environmental affairs, which shall be administered by an undersecretary of environmental justice and equity who shall be appointed and may be removed by the secretary of energy and environmental affairs. The office shall be responsible for implementing environmental justice principles, as defined in section 62 of chapter 30, in the operation of each office and agency under the executive office. The office shall develop standards and guidelines governing the potential use and applicability of: (i) community benefit plans and agreements; and (ii) cumulative impact analyses in developing energy infrastructure with input from representatives of utilities, the renewable energy industry, local government, environmental justice community organizations, environmental sectors and other representatives as deemed appropriate by the office.
Mass. Gen. Laws ch. 241, sec. 34 — MA Code / Part III / Title III / Chapter 241 / Section 34
Unclaimed proceeds of sale; disposition
Status: in_force

Section 34. If the proceeds of a sale, or any share thereof, cannot be paid to the persons entitled thereto, the commissioners shall deposit the same in the name of the judge of probate for the county where the proceedings are had, or, in the case of the land court, the chief justice, in a savings bank or other like institution, or in a savings accounts in a trust company, or in paid–up shares and accounts of and in co–operative banks, or purchase with it in the name of the judge or justice a share account of a federal savings and loan association or a savings and loan association located in the commonwealth, as the court orders, to accumulate for the persons entitled thereto. The deposit or purchase shall be subject to sections twenty-five to twenty-eight, inclusive, of chapter two hundred and six, so far as applicable.

Section 34. If the proceeds of a sale, or any share thereof, cannot be paid to the persons entitled thereto, the commissioners shall deposit the same in the name of the judge of probate for the county where the proceedings are had, or, in the case of the land court, the chief justice, in a savings bank or other like institution, or in a savings accounts in a trust company, or in paid–up shares and accounts of and in co–operative banks, or purchase with it in the name of the judge or justice a share account of a federal savings and loan association or a savings and loan association located in the commonwealth, as the court orders, to accumulate for the persons entitled thereto. The deposit or purchase shall be subject to sections twenty-five to twenty-eight, inclusive, of chapter two hundred and six, so far as applicable.
Mass. Gen. Laws ch. 19, sec. 4 — MA Code / Part I / Title II / Chapter 19 / Section 4
Assistant, deputy or associate commissioners; appointment; duties; qualifications
Status: in_force

Section 4. The commissioner shall appoint, subject to appropriation, such other assistant, deputy or associate commissioners as the commissioner may determine to be necessary or desirable to carry out the work of the department. Assistant, deputy and associate commissioners shall be assigned areas of responsibility to be specified by the commissioner. At the time of appointment, they shall possess such qualifications as the commissioner shall determine. Persons appointed to such positions shall serve at the pleasure of the commissioner. Chapter thirty-one and section nine A of chapter thirty shall not apply to said positions.

Section 4. The commissioner shall appoint, subject to appropriation, such other assistant, deputy or associate commissioners as the commissioner may determine to be necessary or desirable to carry out the work of the department. Assistant, deputy and associate commissioners shall be assigned areas of responsibility to be specified by the commissioner. At the time of appointment, they shall possess such qualifications as the commissioner shall determine. Persons appointed to such positions shall serve at the pleasure of the commissioner. Chapter thirty-one and section nine A of chapter thirty shall not apply to said positions.
Mass. Gen. Laws ch. 143, sec. 71M — MA Code / Part I / Title XX / Chapter 143 / Section 71M
Orders; appeal
Status: in_force

Section 71M. Any operator who is aggrieved by any order of the board may appeal therefrom to the superior court. No such appeal shall suspend the operation of the order made by the board; provided that the superior court may suspend the order of the board pending the determination of such appeal whenever, in the opinion of the court, justice may require such suspension. The superior court shall hear such appeal at the earliest convenient day and shall enter such decree as justice may require.

Section 71M. Any operator who is aggrieved by any order of the board may appeal therefrom to the superior court. No such appeal shall suspend the operation of the order made by the board; provided that the superior court may suspend the order of the board pending the determination of such appeal whenever, in the opinion of the court, justice may require such suspension. The superior court shall hear such appeal at the earliest convenient day and shall enter such decree as justice may require.
Mass. Gen. Laws ch. 203E, sec. 407 — MA Code / Part II / Title II / Chapter 203E / Section 407
Evidence of oral trust
Status: in_force

Section 407. Evidence of oral trust Except as required by statute, a trust need not be evidenced by a trust instrument. The creation of an oral trust and its terms shall be established by clear and convincing evidence.

Section 407. Evidence of oral trust

Except as required by statute, a trust need not be evidenced by a trust instrument. The creation of an oral trust and its terms shall be established by clear and convincing evidence.
Mass. Gen. Laws ch. 164, sec. 71 — MA Code / Part I / Title XXII / Chapter 164 / Section 71
Construction of transmission lines
Status: in_force

Section 71. A corporation subject to this chapter may, as provided in chapter one hundred and sixty-six, construct lines for the transmission of electricity. Nothing in this section shall prohibit a corporation that is not subject to this chapter from constructing lines for the transmission of electricity nor shall it authorize the corporation to construct lines for the transmission of electricity.

Section 71. A corporation subject to this chapter may, as provided in chapter one hundred and sixty-six, construct lines for the transmission of electricity. Nothing in this section shall prohibit a corporation that is not subject to this chapter from constructing lines for the transmission of electricity nor shall it authorize the corporation to construct lines for the transmission of electricity.
Mass. Gen. Laws ch. 163, sec. 12 — MA Code / Part I / Title XXII / Chapter 163 / Section 12
Security for liability of company; persons enforcing payment
Status: in_force

Section 12. The department of its own motion or upon petition of any interested party may, if after notice and a hearing it finds that such action is necessary for the protection of the public, require any corporation doing business under this chapter to furnish security by bond and/or otherwise, in such amount and of such character as it may, from time to time, determine and approve, for the payment of any final judgment which may be rendered against such corporation for any injury to person or property or for damages for causing the death of any person, by reason of any negligent or unlawful act, on the part of such corporation, its agents or employees, in the use or operation of vehicles by said system known as trolley motor or trackless trolley. Any bond so required shall run to the state treasurer as obligee. Any person so injured or damaged, or his executor or administrator, or the executor or administrator of any person whose death was so caused, may enforce payment of such judgment by suit on such bond in the name of the state treasurer, and in such suit the court may make any appropriate order for the application of any security required as aforesaid.

Section 12. The department of its own motion or upon petition of any interested party may, if after notice and a hearing it finds that such action is necessary for the protection of the public, require any corporation doing business under this chapter to furnish security by bond and/or otherwise, in such amount and of such character as it may, from time to time, determine and approve, for the payment of any final judgment which may be rendered against such corporation for any injury to person or property or for damages for causing the death of any person, by reason of any negligent or unlawful act, on the part of such corporation, its agents or employees, in the use or operation of vehicles by said system known as trolley motor or trackless trolley. Any bond so required shall run to the state treasurer as obligee. Any person so injured or damaged, or his executor or administrator, or the executor or administrator of any person whose death was so caused, may enforce payment of such judgment by suit on such bond in the name of the state treasurer, and in such suit the court may make any appropriate order for the application of any security required as aforesaid.
Mass. Gen. Laws ch. 111, sec. 5D — MA Code / Part I / Title XVI / Chapter 111 / Section 5D
Plastic bags and film; rules and regulations
Status: in_force

Section 5D. The department shall make such rules and regulations concerning labeling, thickness and methods of use of plastic bags and plastic film as it shall deem necessary for the protection of the lives and safety of the public, which rules and regulations may provide penalties for the violation thereof not exceeding five hundred dollars for any one offence.

Section 5D. The department shall make such rules and regulations concerning labeling, thickness and methods of use of plastic bags and plastic film as it shall deem necessary for the protection of the lives and safety of the public, which rules and regulations may provide penalties for the violation thereof not exceeding five hundred dollars for any one offence.
Mass. Gen. Laws ch. 94, sec. 65M — MA Code / Part I / Title XV / Chapter 94 / Section 65M
Pasteurization
Status: in_force

Section 65M. All milk, cream and milk products used in the manufacture of frozen desserts, or frozen dessert mix, or the entire mix with or without flavor or color shall be pasteurized in accordance with rules and regulations of the department.

Section 65M. All milk, cream and milk products used in the manufacture of frozen desserts, or frozen dessert mix, or the entire mix with or without flavor or color shall be pasteurized in accordance with rules and regulations of the department.
Mass. Gen. Laws ch. 158, sec. 48 — MA Code / Part I / Title XXII / Chapter 158 / Section 48
Refusal to give list; false list; penalty
Status: in_force

Section 48. If an officer unreasonably refuses to give the certified list mentioned in the preceding section or wilfully gives a false list, he shall be liable to the judgment creditor for double the amount of all damages occasioned by such refusal or false list.

Section 48. If an officer unreasonably refuses to give the certified list mentioned in the preceding section or wilfully gives a false list, he shall be liable to the judgment creditor for double the amount of all damages occasioned by such refusal or false list.
Mass. Gen. Laws ch. 94A, sec. 22A — MA Code / Part I / Title XV / Chapter 94A / Section 22A
Construction and enforcement of chapter; acts or omissions of officers or agents acting for principal
Status: in_force

Section 22A. When construing and enforcing the provisions of this chapter, the act, omission or failure of any officer, agent or other person acting for or employed by any individual, corporation, company, society or association within the scope of his employment or office, shall in each case be also deemed to be the act, omission or failure of such individual, corporation, company, society or association, as well as that of the officer, agent or other person acting for or employed by him or it.

Section 22A. When construing and enforcing the provisions of this chapter, the act, omission or failure of any officer, agent or other person acting for or employed by any individual, corporation, company, society or association within the scope of his employment or office, shall in each case be also deemed to be the act, omission or failure of such individual, corporation, company, society or association, as well as that of the officer, agent or other person acting for or employed by him or it.