reglab/housing_qa huggingface dataset:
MA Gen L ch 62e § 6b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 6b - Fraud; Notification of Other State Agencies

Section 6B. Whenever the bureau finds probable cause to believe that a person has engaged in fraud in any such programs the bureau may notify other state agencies of such information so that such state agencies may investigate whether such person has engaged in fraud in other programs.
MA Gen L ch 62e § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 7 - Wage Verification System; Remote Terminal Units

Section 7. The commissioner and the commissioner and the administering department may implement a system of wage verification on a continuous basis through the use of remote terminal units having on-line inquiry capability of the wage reporting data, such terminals to be located at such of its offices as the administering department may determine. The commissioner in implementing such capability, shall insure that the confidentiality of the data is maintained and that only data of persons positively identified is subject to inquiry by the commissioner and the administering department.
MA Gen L ch 62e § 7a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 7a - Utilization of Reporting Systems by Commissioner

Section 7A. The commissioner may utilize the reporting systems in the administration of taxes, as defined in sections one and two of chapter sixty-two C, including proceedings and other activities, to determine or collect said taxes or criminal prosecution under chapters sixty A, sixty-two and sixty-five C, section ten of chapter one hundred and twenty-one A and section twenty-one of chapter one hundred and thirty-eight.
MA Gen L ch 62e § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 8 - Unauthorized Disclosure of Information; Fine; Administrative Discipline

Section 8. No employee or agent of the commonwealth shall divulge any information referred to in this chapter, except in the manner herein prescribed to any public or private agency or individual; provided, however, that information may be disclosed and shared by and between any employee of an administering agency and any subgrantee, local administering agency, or any local housing authority for the purpose of verifying eligibility and detecting and preventing fraud, error and abuse in the programs included in the reporting systems; and provided further, that subject to the safeguards established pursuant to section 5A of chapter 119A, the IV–D agency may disclose information to any agent of the IV–D agency that is under contract with the IV–D agency for purposes of administering the child support enforcement program of the commonwealth, only to the extent necessary for performance of such agent's contracted duties. Such information may also be disclosed to the state police, including the state police violent fugitive arrest squad, and local police departments, for the sole purpose of identifying and locating individuals wanted on default or arrest warrants. Only identifying and locating information, including, but not limited to, the name, date of birth, all pertinent addresses, telephone number and social security number of such individuals shall be made available to the state police and local police departments pursuant to this section. Unauthorized disclosure of any such information shall be a violation punishable by a fine of one hundred dollars per offense; provided that the unauthorized release of such information about any individual shall be a separate offense from information released about any other individual. Such unauthorized release of information shall also be cause for administrative discipline of any employee who engages in such unauthorized release.
MA Gen L ch 62e § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 9 - Failure of Employer, Payor of Income or Other Person to Submit Reports; False Reports; Penalties

Section 9. An employer or payor of income required to submit a report pursuant to this chapter who fails, without reasonable cause, to comply with such reporting requirements shall be liable for a penalty assessed by the department in the following amount for each employee, contractor or other recipient of periodic income with respect to whom such employer or payor of income is required to file a report but who is also not included in such report or for whom the required information is not accurately reported for each employee, contractor or other recipient of periodic income required to be included:— up to $25 for each employee, contractor or other recipient of periodic income or, if the result of a conspiracy between the employer and the employee, or contractor or other recipient of periodic income not to supply the required report or to supply a false or incomplete report, $500 for each such employee, contractor or other recipient of periodic income.  Any person who is required to submit a report pursuant to the provisions of section 4 who fails, without reasonable cause, to comply with such reporting requirements or who willfully renders false information in reply to such request, shall be liable for a penalty assessed by the department of $1,000. Said department may collect a penalty assessed under this section by any means authorized for the collection of corporate or partnership taxes under chapter 62C.
MA Gen L ch 62e § 11 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 11 - Reporting System Information Sharing Program

Section 11. The commissioner, in cooperation with the IV–D agency, shall share reporting system information with other states, as required by federal law. The commissioner is hereby authorized to enter into reciprocal agreements with other states to share lists of obligors who owe support payments to the IV–D agency. Such reciprocal agreements shall only be made with states which administer programs that are substantially similar to the reporting systems. The reporting system information sharing program shall apply only to states which have similar prohibitions and penalties for disclosure of information as provided in this chapter and only if such prohibitions and penalties apply to information which is transmitted by the commissioner or the IV–D agency to the other states. The prohibitions and penalties imposed by said section forty-three of said chapter two hundred and seventy-one shall also apply to any such information received from any other state under a reciprocal agreement.
MA Gen L ch 62e § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 12 - Release of Reporting System Information to Federal and Out-of-State Agencies and to Departments Within the Commonwealth

Section 12. Notwithstanding the foregoing provisions, nothing herein shall be construed to prevent the release by the commissioner, pursuant to the terms of federally-mandated wage match programs, of reporting system information to the United States Social Security Administration or to agencies of other states who administer federally-funded welfare and unemployment compensation programs.  Notwithstanding any general or special law to the contrary, data gathered as part of the reporting systems may be used for purposes of evaluating employment and earnings outcomes of programs within the Massachusetts workforce development system. The commissioner may provide access to data gathered as part of the reporting systems for research and statistical purposes; but, the data shall be released without personal identifiers. The department of revenue may share reporting system information with the division of unemployment assistance, the division of career services and the department of education in the performance of their official duties.  Notwithstanding any general or special law to the contrary, the commissioner may disclose any information referred to in this chapter to the division of unemployment assistance, the division of insurance and the executive office of health and human services under an interagency agreement for purposes of the administration and enforcement of sections 64 to 69, inclusive, of chapter 118E and sections 17 and 18 of chapter 176Q and for the administration of the employer medical assistance contribution under section 189 of chapter 149.
MA Gen L ch 62e § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62e - Wage Reporting System|Section 14 - Disclosure to Depositors That Information Has Been Provided to Commissioner; Penalty

Section 14. Unless otherwise required by applicable law, an institution furnishing a report or providing information to the commissioner under either subsection (a) or subsection (b) of section four shall not disclose to a depositor or an account holder that the name of such person has been received from or furnished to the commissioner; provided, however, that an institution may disclose to its depositors or account holders that under the financial institution match system the commissioner has the authority to request certain identifying information on certain depositors or account holders. If an institution willfully violates the provisions of this section, such institution shall pay to the commissioner the lesser of one thousand dollars or the amount on deposit or in the account of the person to whom such disclosure was made. An institution shall incur no obligation or liability to a depositor or account holder or any other person arising from the furnishing of a report or information to the commissioner under section four, or from the failure to disclose to a depositor or account holder that the name of such person was included in a list furnished by the commissioner or in a report furnished by the institution to the commissioner. An institution may charge an account levied on by the commissioner a fee, as determined by the commissioner, of not less than twenty nor more than fifty dollars which shall be deducted from such account prior to remitting any funds to the commissioner.
MA Gen L ch 62f § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62f - Limitation on the Growth of State Tax Revenues|Section 1 - Preamble

Section 1. It is the intent of this chapter that there be established for each fiscal year a state tax revenue growth limit calculated on the basis of the level of growth in total wages and salaries of the citizens of the Commonwealth. Further, although not specifically required by anything contained in this chapter, it is assumed that from allowable state tax revenues as defined herein the Commonwealth will give priority attention to the funding of state financial assistance to local governmental units, obligations under the state governmental pension systems, and payment of principal and interest on debt and other obligations of the Commonwealth. Any other provisions of the general or special laws of the Commonwealth notwithstanding, the following provisions shall be effective.
MA Gen L ch 62f § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62f - Limitation on the Growth of State Tax Revenues|Section 3 - Limitation on Growth of Allowable State Tax Revenues

Section 3. Except as otherwise specifically provided herein, the governor and the general court in exercising their respective constitutional and statutory duties shall endeavor in each fiscal year to establish and approve a budget for the Commonwealth and set rates of taxation for the citizens of the Commonwealth such that net state tax revenues for said fiscal year shall not exceed allowable state tax revenues for said fiscal year.
MA Gen L ch 62f § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62f - Limitation on the Growth of State Tax Revenues|Section 4 - Adjustments to Allowable State Tax Revenues

Section 4. Allowable state tax revenues for a fiscal year shall be reduced, if, after the effective date of this chapter, by an enactment of the general court, authority is granted to local governmental units by local option or otherwise to impose or levy a new, or to increase an existing, tax or excise. The amount by which allowable state tax revenues for such fiscal year shall be reduced shall be as nearly as possible equal to the additional amount of revenues to be derived by local governmental units by the tax or excise as determined by the Commissioner. Provided, however, that any reduction in allowable state tax revenues for a fiscal year required by this subsection shall first occur in the allowable state tax revenues for the fiscal year beginning immediately after the effective date of the enactment of the general court which gives rise to the reduction herein required.
MA Gen L ch 62f § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62f - Limitation on the Growth of State Tax Revenues|Section 5 - State Auditor; Oversight

Section 5. (a) The commissioner shall annually, on or before September first prepare a report of the net state tax revenues and the allowable state tax revenues of the commonwealth for the preceding fiscal year, and shall submit the report to the state auditor. Said state auditor shall review the report for completeness and accuracy, and may make or request the commissioner to make any necessary adjustments or modifications to assure its completeness and accuracy.  (b) Said state auditor shall annually on or before the third Tuesday of September, independently determine whether net state tax revenues for the immediately preceding fiscal year exceeded the allowable state tax revenues for said fiscal year. If said state auditor determines that the allowable state tax revenues for the immediately preceding fiscal year were exceeded, except as otherwise specifically authorized herein, he shall report that determination and the amount by which allowable state tax revenues were exceeded to the governor, the president of the senate, the speaker of the house of representatives, the house and senate committees on ways and means, and the commissioner. Said commissioner shall take all necessary action to effectuate the provisions of section six.  (c) Except as otherwise provided therein, the determination of said state auditor both as to the existence and the amount of an excess of net state tax revenues over the allowable state tax revenues in a fiscal year shall be conclusive for purposes of section six.  (d) The commissioner shall calculate the permissible tax revenue, as defined in this chapter, on a quarterly basis, in accordance with the manner and fiscal year schedule with which the commissioner calculates tax revenues.  The commissioner shall calculate the year-to-date difference, if any, between cumulative net state tax revenues and cumulative permissible tax revenues. The commissioner shall report said amounts on a quarterly basis to the state comptroller, who shall, pursuant to the provisions of section 6A, adjust the balance in the temporary holding fund by the comptroller.
MA Gen L ch 62f § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62f - Limitation on the Growth of State Tax Revenues|Section 6 - Effect of Net State Tax Revenues in Excess of Allowable State Tax Revenues; Tax Credit

Section 6. If net state tax revenues in any fiscal year exceed allowable state tax revenues for said fiscal year the amount of such excess, as determined by the State Auditor and reported to the Commissioner pursuant to section five of this chapter, shall result in a credit equal to the total amount of such excess. The credit shall be applied to the then current personal income tax liability of all taxpayers on a proportional basis to the personal income tax liability incurred by all taxpayers in the immediately preceding taxable year.  The Commissioner shall take such action and shall have the authority to issue such rules and regulations as are necessary to effectuate the requirements of this section.
MA Gen L ch 62f § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62f - Limitation on the Growth of State Tax Revenues|Section 7 - Taxpayer Suits

Section 7. The Supreme Judicial Court or Superior Court may, upon the petition of not less than twenty-four taxable inhabitants of the Commonwealth, not more than six of whom shall be from any one county, enforce the provisions of this chapter. If successful, said taxable inhabitants shall be entitled to recover reasonable attorneys' fees and other costs from the Commonwealth incurred in maintaining such suit.
MA Gen L ch 62f § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62f - Limitation on the Growth of State Tax Revenues|Section 8 - Severability

Section 8. The provisions of this law are severable, and if any clause, sentence, paragraph, or section of this chapter or an application thereof shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof but shall be confined in its operation to the clause, sentence, paragraph, or section adjudged invalid.
MA Gen L ch 63 § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63 - Taxation of Corporations|Section 2 - Financial Institutions; Excise Rate

Section 2. (a) Except as provided in subsections (b) and (d), every financial institution engaged in business in the commonwealth shall pay, on account of each taxable year, an excise measured by its net income determined to be taxable under section two A at the following rate: taxable years beginning on or after January first, nineteen hundred and ninety-five but before January first, nineteen hundred and ninety-six, twelve and thirteen hundredths percent; on or after January first, nineteen hundred and ninety-six but before January first, nineteen hundred and ninety-seven, eleven and seventy-two hundredths percent; on or after January first, nineteen hundred and ninety-seven but before January first, nineteen hundred and ninety-eight, eleven and thirty-two hundredths percent; on or after January first, nineteen hundred and ninety-eight but before January first, nineteen hundred and ninety-nine, ten and ninety-one hundredths percent; on or after January first, nineteen hundred and ninety-nine, ten and one-half percent; provided, however, that the excise imposed hereunder shall be no less than four hundred and fifty-six dollars.  (b) Any corporation taxable under this section shall pay an excise measured by its net income determined to be taxable under section 2A at the following rates:— (i) for each taxable year beginning on or after January 1, 1995, but before January 1, 2010, 10.5 per cent; (ii) for each taxable year beginning on or after January 1, 2010, but before January 1, 2011, 10.0 per cent; (iii) for each taxable year beginning on or after January 1, 2011, but before January 1, 2012, 9.5 per cent; or (iv) for each taxable year beginning on or after January 1, 2012 and thereafter, 9.0 per cent; provided, however, that in no case shall the excise imposed under this section amount to less than $456.  (c) The commissioner is hereby authorized to adjust the net income of any taxpayer in accordance with the provisions of and the rules and regulations under section 482 of the Internal Revenue Code, as amended from time to time.  (d) Any financial institution that is an S corporation, as defined in section 1361 of the Code, shall not be subject to the tax provided in subsections (a) and (b) and shall instead be subject to the excise in section 2B.
MA Gen L ch 63 § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63 - Taxation of Corporations|Section 7 - Effect of Assessment on Other Levies

Section 7. Any taxes assessed upon any bank under the provisions of the foregoing sections shall be in lieu of any and all other taxes under this chapter.
MA Gen L ch 63 § 20 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63 - Taxation of Corporations|Section 20 - Premiums Subject to Taxation; Rate

Section 20. Every life insurance company, as defined by section one hundred and eighteen of chapter one hundred and seventy-five, authorized to transact business in the commonwealth shall annually pay an excise of two per cent upon all new and renewal premiums received during the preceding calendar year for all policies allocable to this commonwealth, as hereinafter provided. In the case of a foreign life insurance company, the policy shall be deemed to be allocable to this commonwealth if the insured is a resident of the commonwealth at the time of payment of the premium therefor. In the case of a domestic life insurance company, the policy shall be deemed to be allocable to this commonwealth unless the insured at the time of payment of the premium therefor is a resident of a state or country to which such company actually pays an insurance excise.  The word ''premiums'' as used in this section shall include all amounts received as consideration for life insurance policies without deduction for amounts paid to other companies for reinsurance and shall include dividends applied to purchase additional insurance or to shorten the premium paying period. In determining the amount of the excise payable hereunder there shall be deducted, to the extent that they are properly allocable to premiums taxable hereunder, (a) all premiums returned to policyholders during said preceding calendar year but not including cash surrender values, and (b) dividends which during said year have been paid or credited to policyholders or applied to purchase additional insurance or to shorten the premium paying period.  All premiums received by any life insurance company for contingencies of any character insured against by such company under authority of clause sixth of section forty-seven of chapter one hundred and seventy-five shall be excluded, except as hereinafter provided, from taxation under this section and shall be taxable under sections twenty-two and twenty-three of this chapter. All premiums received by any such company for provisions for total and permanent disability or accidental death benefit incorporated in policies or contracts under section twenty-four of said chapter one hundred and seventy-five or any supplemental policies issued under said section twenty-four shall be taxable under this section.
MA Gen L ch 63 § 21 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63 - Taxation of Corporations|Section 21 - Additional Tax on Foreign Companies

Section 21. Every foreign life insurance company shall annually pay with respect to business taxable under the preceding section, in addition to the excise hereby imposed, a sum equal to the excess over such excise of the amount of tax which would be imposed in the same year by the laws of the state or country under which such company is organized, upon a life insurance company incorporated in this commonwealth, or upon its agents, if doing business to the same extent in such state or country.