FrankGoortani/open-us-law huggingface dataset:
Mass. Gen. Laws ch. 63, sec. 38KK — MA Code / Part I / Title IX / Chapter 63 / Section 38KK
Tax credits for qualified employers hiring members of the national guard
Status: in_force

[Text of section applicable for qualified employees hired after July 1, 2022 and for tax years beginning on or after January 1, 2023. See 2022, 268, Sec. 269.]

[Text of section applicable for qualified employees hired after July 1, 2022 and for tax years beginning on or after January 1, 2023. See 2022, 268, Sec. 269.]

Section 38KK. (a) A business corporation with not more than 100 employees may be allowed a credit against its excise due under this chapter in an amount equal to $2,000 for each member of the Massachusetts national guard hired by the business corporation. A business corporation that is eligible for and claims the credit allowed under this section in a taxable year with respect to a member of the Massachusetts national guard shall be eligible for a second credit of $2,000 in the subsequent taxable year with respect to such member of the Massachusetts national guard, subject to certification of continued employment by the employer to the Massachusetts office of business development during the subsequent taxable year.

(b) To be eligible for a credit under this section: (i) the primary place of employment and the primary residence of the member of the Massachusetts national guard shall be in the commonwealth; and (ii) not later than 6 months after an individual begins work, a business shall have obtained the applicable certification from the office of the adjutant general that the individual is a member of the Massachusetts national guard.

(c) In the case of a business corporation that is subject to a minimum excise under this chapter, the amount of the credit allowed by this section shall not reduce the excise to an amount less than such minimum excise.

(d) A credit allowed under this section shall not be transferable or refundable. Any amount of the credit allowed under this section that exceeds the tax due for a taxable year may be carried forward to any of the 3 subsequent taxable years.

(e) The total cumulative value of the credits authorized pursuant to this section and subsection (aa) of section 6 of chapter 62 shall not exceed $1,000,000 annually.

(f) The Massachusetts office of business development, in consultation with the commissioner, shall authorize, administer and determine eligibility for the tax credit pursuant to this section and subsection (aa) of section 6 of chapter 62 and allocate the credit in accordance with the standards and requirements set forth in regulations promulgated pursuant to this section.

(g) The Massachusetts office of business development, in consultation with the commissioner, shall promulgate regulations establishing an application process for the credit; provided, that the credit shall be authorized for all eligible applicants on a first-come, first-served basis; and provided further, that the $1,000,000 limit on the total cumulative value of the credits authorized annually set forth in subsection (e) shall not be exceeded.
Mass. Gen. Laws ch. 200A, sec. 10A — MA Code / Part II / Title II / Chapter 200A / Section 10A
Dividends, interest, etc.; credit to owner's account
Status: in_force

Section 10A. Whenever any property is paid or delivered to the treasurer other than money under this act, the treasurer upon receipt, shall credit to the owner's account any dividends, interest or other increments realized or accruing on the property at or before liquidation or conversion thereof into money.

Section 10A. Whenever any property is paid or delivered to the treasurer other than money under this act, the treasurer upon receipt, shall credit to the owner's account any dividends, interest or other increments realized or accruing on the property at or before liquidation or conversion thereof into money.
Mass. Gen. Laws ch. 236, sec. 1 — MA Code / Part III / Title II / Chapter 236 / Section 1
Land and rights subject to execution
Status: in_force

Section 1. All the land of a debtor in possession, remainder or reversion, all his rights of entry into land and of redeeming mortgaged land, and all such land and rights fraudulently conveyed by him with intent to defeat, delay or defraud his creditors, or purchased or directly or indirectly paid for by him but the record title of which has been retained in the vendor or conveyed to a third person with intent to defeat, delay or defraud the creditors of the debtor, or on a trust for him, express or implied, whereby he is entitled to a present conveyance, may, except as provided in chapter one hundred and eighty-eight, be taken on execution for his debts as provided in this chapter.

Section 1. All the land of a debtor in possession, remainder or reversion, all his rights of entry into land and of redeeming mortgaged land, and all such land and rights fraudulently conveyed by him with intent to defeat, delay or defraud his creditors, or purchased or directly or indirectly paid for by him but the record title of which has been retained in the vendor or conveyed to a third person with intent to defeat, delay or defraud the creditors of the debtor, or on a trust for him, express or implied, whereby he is entitled to a present conveyance, may, except as provided in chapter one hundred and eighty-eight, be taken on execution for his debts as provided in this chapter.
Mass. Gen. Laws ch. 110C, sec. 11 — MA Code / Part I / Title XV / Chapter 110C / Section 11
Insurance companies; duties of commissioner of insurance
Status: in_force

Section 11. If the offeror or a target company is an insurance company subject to regulation under chapter one hundred and seventy-five to chapter one hundred and seventy-five C, inclusive, the commissioner of insurance shall for all purposes of this section be substituted for the secretary. This section shall not be construed to limit or modify in any way any responsibility, authority, power, or jurisdiction of the secretary or the commissioner of insurance pursuant to any other provisions of law.

Section 11. If the offeror or a target company is an insurance company subject to regulation under chapter one hundred and seventy-five to chapter one hundred and seventy-five C, inclusive, the commissioner of insurance shall for all purposes of this section be substituted for the secretary. This section shall not be construed to limit or modify in any way any responsibility, authority, power, or jurisdiction of the secretary or the commissioner of insurance pursuant to any other provisions of law.
Mass. Gen. Laws ch. 151A, sec. 66A — MA Code / Part I / Title XXI / Chapter 151A / Section 66A
Arrangements for utilizing facilities and services of commonwealth and foreign countries
Status: in_force

Section 66A. To the extent permissible under the laws and constitution of the United States, the commissioner is authorized to enter into or co-operate in arrangements whereby facilities and services provided under this chapter and services and facilities provided under the employment security law of any foreign country may be utilized for the taking of claims and the payment of benefits under the employment security law of this commonwealth and under a similar law of such government.

Section 66A. To the extent permissible under the laws and constitution of the United States, the commissioner is authorized to enter into or co-operate in arrangements whereby facilities and services provided under this chapter and services and facilities provided under the employment security law of any foreign country may be utilized for the taking of claims and the payment of benefits under the employment security law of this commonwealth and under a similar law of such government.
Mass. Gen. Laws ch. 120, sec. 23 — MA Code / Part I / Title XVII / Chapter 120 / Section 23
Power of department to act as guardian of children
Status: in_force

Section 23. The department may act as guardian for a child under 18 years of age in its charge who has neither parent living, or of whom neither parent can be located, and for whom no guardian has been appointed. In such instances, the department may act with all the power and authority conferred by chapter 201, except that once a guardian is appointed, the powers herein conferred shall cease. The department may, without need for parent or guardian approval, serve as the fully authorized representative of a child in its charge not living with his parents or guardian for the purpose of completing and submitting an application on the child's behalf to the division of medical assistance for benefits or assistance under chapter 118E or to the department of transitional assistance for benefits or assistance which said department is authorized to provide under chapter 18.

Section 23. The department may act as guardian for a child under 18 years of age in its charge who has neither parent living, or of whom neither parent can be located, and for whom no guardian has been appointed. In such instances, the department may act with all the power and authority conferred by chapter 201, except that once a guardian is appointed, the powers herein conferred shall cease. The department may, without need for parent or guardian approval, serve as the fully authorized representative of a child in its charge not living with his parents or guardian for the purpose of completing and submitting an application on the child's behalf to the division of medical assistance for benefits or assistance under chapter 118E or to the department of transitional assistance for benefits or assistance which said department is authorized to provide under chapter 18.
Mass. Gen. Laws ch. 223, sec. 56 — MA Code / Part III / Title II / Chapter 223 / Section 56
Death or removal of first attaching officer; procedure in subsequent attachment
Status: in_force

Section 56. The officer who makes such later attachment shall not take the property itself, but he shall make proof of service of the writ of attachment to the court in writing, stating by whom the property was previously attached and shall leave a certified copy of the writ of attachment and of the proof of service of that writ of attachment with the former officer, if living, or, if he is dead, with his executor or administrator or whoever then has possession of the property. The attachment shall be considered as made when such copy is delivered in any of the modes provided in this section.

Section 56. The officer who makes such later attachment shall not take the property itself, but he shall make proof of service of the writ of attachment to the court in writing, stating by whom the property was previously attached and shall leave a certified copy of the writ of attachment and of the proof of service of that writ of attachment with the former officer, if living, or, if he is dead, with his executor or administrator or whoever then has possession of the property. The attachment shall be considered as made when such copy is delivered in any of the modes provided in this section.
Mass. Gen. Laws ch. 255B, sec. 19A — MA Code / Part III / Title IV / Chapter 255B / Section 19A
Holder of retail installment contract subject to buyer's defenses against seller
Status: in_force

Section 19A. The holder of a retail installment contract or other person acting in his behalf, shall be subject to all defenses, real and personal, which the retail buyer may have against the retail seller thereof.

Section 19A. The holder of a retail installment contract or other person acting in his behalf, shall be subject to all defenses, real and personal, which the retail buyer may have against the retail seller thereof.
Mass. Gen. Laws ch. 208, sec. 6 — MA Code / Part II / Title III / Chapter 208 / Section 6
Venue of libel
Status: in_force

Section 6. Actions for divorce shall be filed, heard and determined in the probate court, held for the county where one of the parties lives, except that if either party still resides in the county where the parties last lived together, the action shall be heard and determined in a court for that county. In the event of hardship or inconvenience to either party, the court having jurisdiction may transfer such action for hearing to a court in a county in which such party resides.

Section 6. Actions for divorce shall be filed, heard and determined in the probate court, held for the county where one of the parties lives, except that if either party still resides in the county where the parties last lived together, the action shall be heard and determined in a court for that county. In the event of hardship or inconvenience to either party, the court having jurisdiction may transfer such action for hearing to a court in a county in which such party resides.
Mass. Gen. Laws ch. 159C, sec. 8 — MA Code / Part I / Title XXII / Chapter 159C / Section 8
Violations; enforcement by attorney general; consumer action; penalties; attorney's fees and costs
Status: in_force

Section 8. (a) The attorney general may initiate proceedings relating to a knowing violation or threatened knowing violation of this chapter. Such proceedings may include, without limitation, an injunction, a civil penalty of not more than $5,000 for each knowing violation, but not less than $1,500 for a knowing violation involving a consumer who is 65 years of age or older, and additional relief in a court of competent jurisdiction. The attorney general may also issue investigative demands and subpoenas, administer oaths and conduct hearings in the course of investigating a violation of this chapter. (b) A person who has received more than 1 unsolicited telephonic sales call within a 12–month period by or on behalf of the same person or entity in violation of this chapter may: (i) bring an action to enjoin the violation; (2) bring an action to recover for actual monetary loss from such knowing violation or to receive not more than $5,000 in damages for such knowing violation, whichever is greater; or (iii) bring both such actions. (c) In a civil proceeding resulting from a transaction involving a violation of this chapter, the prevailing party, after judgment in the trial court and exhaustion of all appeals, if any, shall be awarded reasonable attorney's fees and costs from the nonprevailing party.

Section 8. (a) The attorney general may initiate proceedings relating to a knowing violation or threatened knowing violation of this chapter. Such proceedings may include, without limitation, an injunction, a civil penalty of not more than $5,000 for each knowing violation, but not less than $1,500 for a knowing violation involving a consumer who is 65 years of age or older, and additional relief in a court of competent jurisdiction. The attorney general may also issue investigative demands and subpoenas, administer oaths and conduct hearings in the course of investigating a violation of this chapter.

(b) A person who has received more than 1 unsolicited telephonic sales call within a 12–month period by or on behalf of the same person or entity in violation of this chapter may: (i) bring an action to enjoin the violation; (2) bring an action to recover for actual monetary loss from such knowing violation or to receive not more than $5,000 in damages for such knowing violation, whichever is greater; or (iii) bring both such actions.

(c) In a civil proceeding resulting from a transaction involving a violation of this chapter, the prevailing party, after judgment in the trial court and exhaustion of all appeals, if any, shall be awarded reasonable attorney's fees and costs from the nonprevailing party.
Mass. Gen. Laws ch. 203D, sec. 13 — MA Code / Part II / Title II / Chapter 203D / Section 13
Principal receipts
Status: in_force

Section 13. If not allocated to income, a trustee shall allocate to principal: (1) to the extent not allocated to income under this chapter, assets received from a transferor during the transferor's lifetime, a decedent's estate, a trust with a terminating income interest or a payer under a contract naming the trust or its trustee as beneficiary; (2) money or other property received from the sale, exchange, liquidation or change in form of a principal asset, including realized profit; (3) amounts recovered from third parties to reimburse the trust because of disbursements described in clause (7) of subsection (a) of section 26 or for other reasons to the extent not based on the loss of income; (4) proceeds of property taken by eminent domain, but a separate award made for the loss of income with respect to an accounting period during which a current income beneficiary had a mandatory income interest is income; (5) net income received in an accounting period during which there is no beneficiary to whom a trustee may or must distribute income; and (6) other receipts.

Section 13. If not allocated to income, a trustee shall allocate to principal:

(1) to the extent not allocated to income under this chapter, assets received from a transferor during the transferor's lifetime, a decedent's estate, a trust with a terminating income interest or a payer under a contract naming the trust or its trustee as beneficiary;

(2) money or other property received from the sale, exchange, liquidation or change in form of a principal asset, including realized profit;

(3) amounts recovered from third parties to reimburse the trust because of disbursements described in clause (7) of subsection (a) of section 26 or for other reasons to the extent not based on the loss of income;

(4) proceeds of property taken by eminent domain, but a separate award made for the loss of income with respect to an accounting period during which a current income beneficiary had a mandatory income interest is income;

(5) net income received in an accounting period during which there is no beneficiary to whom a trustee may or must distribute income; and

(6) other receipts.
Mass. Gen. Laws ch. 59, sec. 94 — MA Code / Part I / Title IX / Chapter 59 / Section 94
Violation of Sec. 46; penalty
Status: in_force

Section 94. An assessor who neglects to comply with section forty-six shall be punished by a fine of not more than two hundred dollars.

Section 94. An assessor who neglects to comply with section forty-six shall be punished by a fine of not more than two hundred dollars.
Mass. Gen. Laws ch. 40J, sec. 8 — MA Code / Part I / Title VII / Chapter 40J / Section 8
Annual report
Status: in_force

Section 8. The corporation annually shall submit a complete and detailed report of the center's activities within ninety days after the end of the fiscal year to the clerk of the house of representatives and to the clerk of the senate.

Section 8. The corporation annually shall submit a complete and detailed report of the center's activities within ninety days after the end of the fiscal year to the clerk of the house of representatives and to the clerk of the senate.
Mass. Gen. Laws ch. 79, sec. 30 — MA Code / Part I / Title XIII / Chapter 79 / Section 30
Appointment of guardian ad litem or trustee
Status: in_force

Section 30. If it appears in any proceedings under the seven preceding sections that an interest in such property is unrepresented by reason of a contingency or other cause by which the owner thereof is unknown or cannot then be ascertained, or because of the disability of such owner, a guardian ad litem to represent such interest may be appointed by the tribunal in which such proceedings are pending; or the judge of probate for the county in which such proceedings are pending may, upon petition of any party in interest, after such notice as he may order to all persons who, or whose issue unborn may be or may become interested in such apportionment, appoint a trustee, who, upon giving such bond as the judge of probate requires, shall represent such interest, and shall receive, manage and invest any money receivable on account thereof, for the benefit of the parties entitled thereto, and shall pay the principal and interest thereof to such parties when entitled thereto. Such guardian ad litem or trustee shall be allowed such costs, including counsel fees, as may be ordered by the court in which such proceedings are finally determined, to be paid from the damages apportioned to the interest which he represents.

Section 30. If it appears in any proceedings under the seven preceding sections that an interest in such property is unrepresented by reason of a contingency or other cause by which the owner thereof is unknown or cannot then be ascertained, or because of the disability of such owner, a guardian ad litem to represent such interest may be appointed by the tribunal in which such proceedings are pending; or the judge of probate for the county in which such proceedings are pending may, upon petition of any party in interest, after such notice as he may order to all persons who, or whose issue unborn may be or may become interested in such apportionment, appoint a trustee, who, upon giving such bond as the judge of probate requires, shall represent such interest, and shall receive, manage and invest any money receivable on account thereof, for the benefit of the parties entitled thereto, and shall pay the principal and interest thereof to such parties when entitled thereto. Such guardian ad litem or trustee shall be allowed such costs, including counsel fees, as may be ordered by the court in which such proceedings are finally determined, to be paid from the damages apportioned to the interest which he represents.
Mass. Gen. Laws ch. 146, sec. 86 — MA Code / Part I / Title XX / Chapter 146 / Section 86
Classification and limitation of licenses
Status: in_force

Section 86. A license for a refrigeration technician, refrigeration contractor or a refrigeration trainee shall be classified and limited as to the maximum size of the refrigerating system with which the applicant is familiar in installing or servicing, and the applicant shall be licensed for that particular size of system; provided, however, that any person may make application for and, if found to be qualified, receive a license to engage in the installation and servicing of all sizes of refrigerating systems.

Section 86. A license for a refrigeration technician, refrigeration contractor or a refrigeration trainee shall be classified and limited as to the maximum size of the refrigerating system with which the applicant is familiar in installing or servicing, and the applicant shall be licensed for that particular size of system; provided, however, that any person may make application for and, if found to be qualified, receive a license to engage in the installation and servicing of all sizes of refrigerating systems.
Mass. Gen. Laws ch. 167B, sec. 15 — MA Code / Part I / Title XXII / Chapter 167B / Section 15
Credit or cash refunds
Status: in_force

Section 15. If it is the policy of a person to give cash refunds for payments made by cash, such person shall also give credit or cash refunds for payments made by electronic fund transfers, unless it is clearly and conspicuously disclosed at the time the transaction is consummated that such person does not give credit or cash refunds for payments made by electronic fund transfers.

Section 15. If it is the policy of a person to give cash refunds for payments made by cash, such person shall also give credit or cash refunds for payments made by electronic fund transfers, unless it is clearly and conspicuously disclosed at the time the transaction is consummated that such person does not give credit or cash refunds for payments made by electronic fund transfers.