FrankGoortani/open-us-law huggingface dataset:
Mass. Gen. Laws ch. 59, sec. 61A — MA Code / Part I / Title IX / Chapter 59 / Section 61A
Discovery; failure to comply
Status: in_force

Section 61A. A person applying for an abatement of a tax on real estate or personal property shall, upon request, exhibit to the assessors the property to which the application for abatement relates and if required by said assessors, shall exhibit and identify such property, and further, shall, upon request, furnish under oath such written information as may be reasonably required by the board of assessors to determine the actual fair cash valuation of the property to which the application for abatement relates including, but not limited to, income and rents received, and the expenses of maintaining such property. Failure of the applicant to comply with the provisions of this section within thirty days after such request shall bar him from any statutory appeal under this chapter unless the applicant was unable to comply with such request for reasons beyond his control or unless he attempted to comply in good faith.

Section 61A. A person applying for an abatement of a tax on real estate or personal property shall, upon request, exhibit to the assessors the property to which the application for abatement relates and if required by said assessors, shall exhibit and identify such property, and further, shall, upon request, furnish under oath such written information as may be reasonably required by the board of assessors to determine the actual fair cash valuation of the property to which the application for abatement relates including, but not limited to, income and rents received, and the expenses of maintaining such property. Failure of the applicant to comply with the provisions of this section within thirty days after such request shall bar him from any statutory appeal under this chapter unless the applicant was unable to comply with such request for reasons beyond his control or unless he attempted to comply in good faith.
Mass. Gen. Laws ch. 64C, sec. 38A — MA Code / Part I / Title IX / Chapter 64C / Section 38A
Seizure, forfeiture and sale of unstamped cigarettes and smokeless tobacco on which tax has not been paid
Status: in_force

Section 38A. Whenever the commissioner or a police officer discovers, in the possession of any person not being a stamper, licensed transportation company or one authorized by the commissioner, any cigarettes subject to tax under this chapter that do not have affixed to them the required Massachusetts stamps showing the payment of excise, or any smokeless tobacco on which tax has not been paid, he may seize and take possession of those cigarettes or smokeless tobacco, together with any vending machine or other receptacle, which shall include, without limitation, a motor vehicle, boat or airplane, in which the cigarettes or smokeless tobacco are contained or in which they are transported. The cigarettes, smokeless tobacco, vending machine or other receptacle seized by a police officer shall be turned over to the commissioner and shall be forfeited to the commonwealth. The commissioner shall destroy such cigarettes and smokeless tobacco and shall destroy or otherwise dispose of such vending machine or other receptacle. The commissioner may, within a reasonable time after the seizure, by a public notice at least 5 days before the day of sale, sell the vending machine or other receptacle at public sale and deposit the proceeds in the General Fund.

Section 38A. Whenever the commissioner or a police officer discovers, in the possession of any person not being a stamper, licensed transportation company or one authorized by the commissioner, any cigarettes subject to tax under this chapter that do not have affixed to them the required Massachusetts stamps showing the payment of excise, or any smokeless tobacco on which tax has not been paid, he may seize and take possession of those cigarettes or smokeless tobacco, together with any vending machine or other receptacle, which shall include, without limitation, a motor vehicle, boat or airplane, in which the cigarettes or smokeless tobacco are contained or in which they are transported. The cigarettes, smokeless tobacco, vending machine or other receptacle seized by a police officer shall be turned over to the commissioner and shall be forfeited to the commonwealth. The commissioner shall destroy such cigarettes and smokeless tobacco and shall destroy or otherwise dispose of such vending machine or other receptacle. The commissioner may, within a reasonable time after the seizure, by a public notice at least 5 days before the day of sale, sell the vending machine or other receptacle at public sale and deposit the proceeds in the General Fund.
Mass. Gen. Laws ch. 71, sec. 22 — MA Code / Part I / Title XII / Chapter 71 / Section 22
Attendance
Status: in_force

Section 22. Every minor described in the preceding section shall, subject to the laws relating to the public schools, attend said schools or courses in the town of his employment for not less than four hours per week; but the attendance of minors who have been required to attend continuation schools, and are temporarily out of employment or business, shall be for not less than twenty hours per week, if said schools or courses are so long in session. Instruction in the regular schools may and upon application of the parent or guardian shall be accepted as equivalent to that required by this section and section twenty-five.

Section 22. Every minor described in the preceding section shall, subject to the laws relating to the public schools, attend said schools or courses in the town of his employment for not less than four hours per week; but the attendance of minors who have been required to attend continuation schools, and are temporarily out of employment or business, shall be for not less than twenty hours per week, if said schools or courses are so long in session. Instruction in the regular schools may and upon application of the parent or guardian shall be accepted as equivalent to that required by this section and section twenty-five.
Mass. Gen. Laws ch. 156C, sec. 1 — MA Code / Part I / Title XXII / Chapter 156C / Section 1
Short title
Status: in_force

Section 1. This chapter may be cited as the Massachusetts Limited Liability Company Act.

Section 1. This chapter may be cited as the Massachusetts Limited Liability Company Act.
Mass. Gen. Laws ch. 90, sec. 9A — MA Code / Part I / Title XIV / Chapter 90 / Section 9A
Safety glass; windshields, windows
Status: in_force

Section 9A. No person shall operate any motor vehicle, and the owner or custodian of a motor vehicle shall not permit the same to be operated with partitions, doors, windows or windshields of glass unless such glass is of a type known as safety glass. The term ''safety glass'', as used herein, shall include any glass designed to minimize the likelihood of personal injury from its breaking or scattering when broken. This section shall not apply to motor vehicles manufactured prior to January first, nineteen hundred and thirty-six.

Section 9A. No person shall operate any motor vehicle, and the owner or custodian of a motor vehicle shall not permit the same to be operated with partitions, doors, windows or windshields of glass unless such glass is of a type known as safety glass. The term ''safety glass'', as used herein, shall include any glass designed to minimize the likelihood of personal injury from its breaking or scattering when broken. This section shall not apply to motor vehicles manufactured prior to January first, nineteen hundred and thirty-six.
Mass. Gen. Laws ch. 261, sec. 9 — MA Code / Part III / Title VI / Chapter 261 / Section 9
Judgment on certain counts only; effect on costs
Status: in_force

Section 9. If a verdict is rendered for the plaintiff upon one or more counts upon several and distinct claims, and for the defendant upon any others, each party shall recover costs for the travel and attendance of witnesses, for depositions and for other evidence produced, examined or used on the trial of the counts upon which the verdict is in his favor, but shall not recover for the like charges incurred on the trial of the other counts.

Section 9. If a verdict is rendered for the plaintiff upon one or more counts upon several and distinct claims, and for the defendant upon any others, each party shall recover costs for the travel and attendance of witnesses, for depositions and for other evidence produced, examined or used on the trial of the counts upon which the verdict is in his favor, but shall not recover for the like charges incurred on the trial of the other counts.
Mass. Gen. Laws ch. 128, sec. 82 — MA Code / Part I / Title XIX / Chapter 128 / Section 82
Rules and regulations relative to the sale of commercial fertilizers, soil conditioners and agricultural liming materials
Status: in_force

Section 82. The commissioner may prescribe and enforce such rules and regulations relative to the sale of commercial fertilizers, soil conditioners, and agricultural liming materials as he deems necessary to enforce sections sixty-four through eighty-three, inclusive.

Section 82. The commissioner may prescribe and enforce such rules and regulations relative to the sale of commercial fertilizers, soil conditioners, and agricultural liming materials as he deems necessary to enforce sections sixty-four through eighty-three, inclusive.
Mass. Gen. Laws ch. 236, sec. 26 — MA Code / Part III / Title II / Chapter 236 / Section 26
Levy by sale; disposition of proceeds; lands taken on behalf of commonwealth
Status: in_force

Section 26. Land and rights mentioned in section one and rights of redeeming land sold for the payment of taxes and other assessments may, if the creditor so elects, be sold on execution as provided in the four following sections, and, after satisfying the execution with the costs and charges, the surplus proceeds of the sale shall be applied and disposed of as provided upon a sale of personal property on execution under the preceding chapter. Land or rights taken on an execution in favor of the commonwealth shall in all cases be so sold.

Section 26. Land and rights mentioned in section one and rights of redeeming land sold for the payment of taxes and other assessments may, if the creditor so elects, be sold on execution as provided in the four following sections, and, after satisfying the execution with the costs and charges, the surplus proceeds of the sale shall be applied and disposed of as provided upon a sale of personal property on execution under the preceding chapter. Land or rights taken on an execution in favor of the commonwealth shall in all cases be so sold.
Mass. Gen. Laws ch. 74, sec. 16 — MA Code / Part I / Title XII / Chapter 74 / Section 16
Establishment of agricultural or horticultural classes; advertising requirement
Status: in_force

Section 16. Before action taken under the preceding section, school committees shall circulate a description of the purposes and scope of the instruction to be given thereunder, and request applications for such instruction.

Section 16. Before action taken under the preceding section, school committees shall circulate a description of the purposes and scope of the instruction to be given thereunder, and request applications for such instruction.
Mass. Gen. Laws ch. 176, sec. 29 — MA Code / Part I / Title XXII / Chapter 176 / Section 29
Termination and renewal of licenses; fees; license as evidence
Status: in_force

Section 29. The authority of a society licensed under the provisions of this chapter may be renewed annually, but in all cases shall terminate on the first day of the succeeding July; provided, however, a license so issued shall continue in full force and effect until the new license be issued or specifically refused. For each such license or renewal the society shall pay the commissioner a fee to be determined annually by the commissioner of administration under the provision of section three B of chapter seven. A duly certified copy or duplicate of such license shall be prima facie evidence that the licensee is a fraternal benefit society within the meaning of this chapter.

Section 29. The authority of a society licensed under the provisions of this chapter may be renewed annually, but in all cases shall terminate on the first day of the succeeding July; provided, however, a license so issued shall continue in full force and effect until the new license be issued or specifically refused. For each such license or renewal the society shall pay the commissioner a fee to be determined annually by the commissioner of administration under the provision of section three B of chapter seven. A duly certified copy or duplicate of such license shall be prima facie evidence that the licensee is a fraternal benefit society within the meaning of this chapter.
Mass. Gen. Laws ch. 40, sec. 5C — MA Code / Part I / Title VII / Chapter 40 / Section 5C
Districts; reserve funds for extraordinary expenditures; establishment
Status: in_force

Section 5C. To provide for extraordinary or unforeseen expenditures, a district may at an annual or special district meeting appropriate or transfer a sum or sums not exceeding, in the aggregate, five per cent of the receipts from taxes, rates and services of the fiscal year preceding the fiscal year for which the fund, to be known as the reserve fund, is established. No direct drafts against this fund shall be made, but transfers from the fund may from time to time be voted by the prudential committee, if any, otherwise the commissioners; and the district treasurer shall make such transfers accordingly.

Section 5C. To provide for extraordinary or unforeseen expenditures, a district may at an annual or special district meeting appropriate or transfer a sum or sums not exceeding, in the aggregate, five per cent of the receipts from taxes, rates and services of the fiscal year preceding the fiscal year for which the fund, to be known as the reserve fund, is established. No direct drafts against this fund shall be made, but transfers from the fund may from time to time be voted by the prudential committee, if any, otherwise the commissioners; and the district treasurer shall make such transfers accordingly.
Mass. Gen. Laws ch. 62, sec. 6C — MA Code / Part I / Title IX / Chapter 62 / Section 6C
Massachusetts State Election Campaign Fund; voluntary contributions
Status: in_force

Section 6C. Every individual who files a separate return may voluntarily contribute one dollar to be paid over to the State Election Campaign Fund, established by section forty-two of chapter ten. In the case of a joint return of husband and wife, each spouse may voluntarily contribute one dollar to said fund. A credit in the full amount of any contribution under this section shall be allowed against the tax imposed by this chapter; provided, that for any such return no such credit shall exceed the income tax liability for any taxable year. A contribution made under this section may be made with respect to any taxable year at the time of filing the return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C. The provisions of this section shall apply only to residents required to file a return under this chapter. For purposes of this section the words ''income tax liability for any taxable year'' shall mean the amount of tax imposed by this chapter reduced by sum of the credits allowed by clause (a) of section six.

Section 6C. Every individual who files a separate return may voluntarily contribute one dollar to be paid over to the State Election Campaign Fund, established by section forty-two of chapter ten. In the case of a joint return of husband and wife, each spouse may voluntarily contribute one dollar to said fund. A credit in the full amount of any contribution under this section shall be allowed against the tax imposed by this chapter; provided, that for any such return no such credit shall exceed the income tax liability for any taxable year.

A contribution made under this section may be made with respect to any taxable year at the time of filing the return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C.

The provisions of this section shall apply only to residents required to file a return under this chapter.

For purposes of this section the words ''income tax liability for any taxable year'' shall mean the amount of tax imposed by this chapter reduced by sum of the credits allowed by clause (a) of section six.
Mass. Gen. Laws ch. 6, sec. 131J — MA Code / Part I / Title II / Chapter 6 / Section 131J
Rules and regulations for administration of Secs. 129 to 149
Status: in_force

Section 131J. The commissioner shall promulgate such rules and regulations as are necessary or desirable for the administration of sections one hundred and twenty-nine to one hundred and forty-nine, inclusive.

Section 131J. The commissioner shall promulgate such rules and regulations as are necessary or desirable for the administration of sections one hundred and twenty-nine to one hundred and forty-nine, inclusive.
Mass. Gen. Laws ch. 90, sec. 25 — MA Code / Part I / Title XIV / Chapter 90 / Section 25
Refusal to submit to police officer
Status: in_force

Section 25. Any person who, while operating or in charge of a motor vehicle, shall refuse, when requested by a police officer, to give his name and address or the name and address of the owner of such motor vehicle, or who shall give a false name or address, or who shall refuse or neglect to stop when signalled to stop by any police officer who is in uniform or who displays his badge conspicuously on the outside of his outer coat or garment, or who refuses, on demand of such officer, to produce his license to operate such vehicle or his certificate of registration, or to permit such officer to take the license or certificate in hand for the purpose of examination, or who refuses, on demand of such officer, to sign his name in the presence of such officer, and any person who on the demand of an officer of the police or other officer mentioned in section twenty-nine or authorized by the registrar, without a reasonable excuse fails to deliver his license to operate motor vehicles or the certificate of registration of any motor vehicle operated or owned by him or the number plates furnished by the registrar for said motor vehicle, or who refuses or neglects to produce his license when requested by a court or trial justice, shall be punished by a fine of one hundred dollars.

Section 25. Any person who, while operating or in charge of a motor vehicle, shall refuse, when requested by a police officer, to give his name and address or the name and address of the owner of such motor vehicle, or who shall give a false name or address, or who shall refuse or neglect to stop when signalled to stop by any police officer who is in uniform or who displays his badge conspicuously on the outside of his outer coat or garment, or who refuses, on demand of such officer, to produce his license to operate such vehicle or his certificate of registration, or to permit such officer to take the license or certificate in hand for the purpose of examination, or who refuses, on demand of such officer, to sign his name in the presence of such officer, and any person who on the demand of an officer of the police or other officer mentioned in section twenty-nine or authorized by the registrar, without a reasonable excuse fails to deliver his license to operate motor vehicles or the certificate of registration of any motor vehicle operated or owned by him or the number plates furnished by the registrar for said motor vehicle, or who refuses or neglects to produce his license when requested by a court or trial justice, shall be punished by a fine of one hundred dollars.
Mass. Gen. Laws ch. 63, sec. 22 — MA Code / Part I / Title IX / Chapter 63 / Section 22
Domestic companies other than life; premiums subject to taxation; rate
Status: in_force

Section 22. Every domestic insurance company coming within the scope of the definition of a domestic company in section 1 of chapter 175, except life insurance companies with respect to amounts received as consideration for annuity contracts and business taxable under section 20 and marine, or fire and marine, insurance companies with respect to business taxable under section 29A, shall annually pay an excise of 2.28 per cent upon the gross premiums for all policies written or renewed, all additional premiums charged, and all assessments made by such company on policyholders during the preceding calendar year, exclusive of reinsurance; but such premiums and assessments for policies written or renewed for insurance, exclusive of reinsurance, of property or interests in other states or countries where a tax is actually paid by such company, or its agents, shall not be so taxed. For purposes of calculating the credit under section 29E of this chapter, the term ''surtax'' is hereby defined as the portion of the excise imposed under this section equal to 0.28 per cent.

Section 22. Every domestic insurance company coming within the scope of the definition of a domestic company in section 1 of chapter 175, except life insurance companies with respect to amounts received as consideration for annuity contracts and business taxable under section 20 and marine, or fire and marine, insurance companies with respect to business taxable under section 29A, shall annually pay an excise of 2.28 per cent upon the gross premiums for all policies written or renewed, all additional premiums charged, and all assessments made by such company on policyholders during the preceding calendar year, exclusive of reinsurance; but such premiums and assessments for policies written or renewed for insurance, exclusive of reinsurance, of property or interests in other states or countries where a tax is actually paid by such company, or its agents, shall not be so taxed. For purposes of calculating the credit under section 29E of this chapter, the term ''surtax'' is hereby defined as the portion of the excise imposed under this section equal to 0.28 per cent.