reglab/housing_qa huggingface dataset:
MA Gen L ch 62c § 67a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 67a - Shows; Registration Certificates

Section 67A. (a) Every promoter of a show within the commonwealth shall, at least ten days prior to the opening of such show, file with the commissioner, in such form as the said commissioner may prescribe, a notice stating the location and dates of such show.  (b) The commissioner shall, within five days after the receipt of any such notice, issue to the promoter, without charge, a registration certificate to operate such show, except as hereinafter provided. No promoter shall rent, lease or grant a license to use space for a show or operate a show without obtaining such registration certificate. Such registration certificate shall be prominently displayed at the main entrance to the show. If a notice required under this section has been filed, and if a registration certificate has not been received by the promoter prior to the opening of the show, the requirements contained in this section with respect to obtaining and displaying such a registration shall be deemed to have been complied with. A promoter shall have a right to a hearing before the commissioner to contest any notice of denial by the commissioner of such registration certificate.  (c) Any promoter who is a vendor under the provisions of chapter sixty-four H shall comply with all the provisions of said chapter sixty-four H applicable to vendors and with all of the provisions of this chapter relating to promoters.  (d) A promoter shall not permit any person to display for sale or to sell tangible personal property subject to tax under chapter sixty-four H at a show unless such person is registered under section sixty-seven as a vendor and displays his certificate of registration in accordance with the provisions of said section.  (e) Any promoter who fails to file a notice of a show, operates a show without a registration certificate, fails to file a report of a show, files a report which is wilfully false, or fails to comply with any provision contained in this chapter or any regulation promulgated by the commissioner pertaining to shows shall, after hearing, be subject to the revocation of all existing registration certificates issued, pursuant to this section. The commissioner may, after such hearing, issue an order denying such promoter a registration certificate to operate a show for a period of not more than six months from the date of such order. Such penalty shall be in addition to any other penalty imposed by this chapter.
MA Gen L ch 62c § 67b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 67b - Reciprocal Agreements With Other States for Payment of Sales and Use Taxes

Section 67B. The commissioner may enter into reciprocal agreements with appropriate officials of any other state for the purpose of encouraging vendors in such states to collect and pay over Massachusetts sales and use taxes under chapters sixty-four H and sixty-four I; and, as part of such agreements, the commissioner may waive all or any part of the possible liabilities of such out-of-state vendors for prior periods under said chapters so long as they agree prospectively to collect and pay over Massachusetts sales and use taxes. Any such agreement with such other state is conditional upon such state granting equivalent waivers to vendors located in the commonwealth who do business in such other state.
MA Gen L ch 62c § 67c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 67c - Revision of Procedures for Issuance, Acceptance and Recognition of Sales and Use Tax Certificates

Section 67C. If the commissioner determines that significant tax evasion is attributable to the improper use of sales or use tax resale, exemption, exempt use and other types of certificates issued under chapters sixty-four H and sixty-four I, he is authorized to revise the procedures for the issuance, acceptance and recognition of such certificates. He may, in his discretion, prohibit the use of blanket certificates, require such certificates to contain additional or more specific information relating to the sale or use, or require the periodic transmittal of copies of such certificates, or a summary thereof, to him as part of the return otherwise due from the vendor.
MA Gen L ch 62c § 69 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 69 - Destruction of Certain Copies, Returns, Statements or Documents

Section 69. The commissioner may, after the lapse of three years from the date of their receipt, or three years after the end of the taxable period to which they relate, whichever occurs earlier, destroy copies, returns and statements made under sections eighty-three and eighty-six of chapter fifty-nine and any returns and documents filed with him for the purposes of taxation; provided however, that such copies, returns, statements or documents may be destroyed at any time if microfilm or other copies thereof are retained.
MA Gen L ch 62c § 70 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 70 - Testimony and Proofs Under Oath Taken by Commissioner; Witnesses; Production of Books, Paper, Etc.

Section 70. The commissioner may take testimony and proofs under oath with reference to any matter within the official purview of the department of revenue, and in connection therewith may issue summonses and require the attendance and testimony of witnesses and the production of books, papers, records, and other data. Such summonses shall be served in the same manner as summonses for witnesses in criminal cases issued on behalf of the commonwealth, and all provisions of law relative to summonses in such cases shall, so far as applicable, apply to summonses issued hereunder. Any justice of the supreme judicial court or of the superior court may, upon the application of the commissioner, compel the attendance of witnesses, the production of books, papers, records, and other data, and the giving of testimony before the commissioner in the same manner and to the same extent as before the said courts.
MA Gen L ch 62c § 71 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 71 - Notice Under This Chapter

Section 71. Any notice authorized or required under the provisions of this chapter may be served personally or may be given by mailing the same, postage prepaid, to the person for whom it is intended, addressed to such person at his address as it appears in the records of the commissioner or may be given as the parties otherwise agree, such as by sending electronic notification as provided in chapter 110G.
MA Gen L ch 62c § 72 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 72 - Person Defined

Section 72. The term ''person'', as used in section seventy-three, shall include, but not be limited to, an officer or employee of a corporation, a member, officer or employee of a partnership, or a trustee, officer or employee of a corporate trust who as such officer, employee, member or trustee is under a duty either to perform or to refrain from performing the act with respect to which the violation occurs. Sections seventy-three and seventy-seven shall apply to persons, as herein defined, acting in any fiduciary capacity.
MA Gen L ch 62c § 74 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 74 - Disclosure of Information by Tax Preparer

Section 74. No person engaged in the business of preparing tax returns shall disclose any information obtained in the conduct of such business, unless such disclosure is consented to in writing by the taxpayer in a separate document, or is expressly authorized by state or federal law, or is necessary to the preparation of the return, or is made pursuant to court order.  For the purposes of this section, a person is engaged in the business of preparing tax returns if he advertises, or gives publicity to the effect that he prepares or assists others in the preparation of tax returns, or if he prepares or assists others in the preparation of tax returns for compensation.  Whoever violates the provisions of this section shall be punished by a fine of not more than five hundred dollars or by imprisonment in jail for not more than six months, or both.
MA Gen L ch 62c § 75 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 75 - False Statements by Taxpayers Subject to Secs. 11 and 30; Liability; Penalty

Section 75. If any return required by sections eleven or thirty contains a false statement which is known or, by the exercise of reasonable care might have been known to the officer making it to be false, such officer and the corporation shall be liable for the amount of tax thereby lost to the commonwealth, and in addition shall be punished by a fine of not less than five hundred nor more than five thousand dollars.
MA Gen L ch 62c § 76 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 76 - Failure to Possess License or Registration as Required by Secs. 67 and 67a; Penalty

Section 76. Any person who conducts any business in the commonwealth for which a registration or license issued pursuant to section sixty-seven or sixty-seven A is required and who is not in possession of such registration or license shall be punished by a fine of not less than two hundred dollars nor more than five hundred dollars. The superior court may on petition of the commissioner restrain such person from doing business in the commonwealth without such registration or license.
MA Gen L ch 62c § 77 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 77 - Failure to File Return, List or Report, or Information Required by Sec. 8; Penalty

Section 77. Any individual, partnership, association, trust, corporate trust or corporation failing without reasonable excuse to file a return, list or report, or otherwise give information, as required by section eight, shall be punished by a fine of not less than twenty-five nor more than five hundred dollars.
MA Gen L ch 62c § 79 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 79 - Time; Filing Returns; Payments

Section 79. For purposes of this chapter:  (a) Any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day; payment of any portion of a tax made before the last day prescribed for the payment of the tax shall be considered made on such last day. As used in this subsection, the last day prescribed for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer and without regard to any election to pay the tax in installments.  (b) Any tax deducted and withheld at the source during any calendar year under chapter sixty-two B shall, in respect of the recipient of the income, be deemed to have been paid by him on the fifteenth day of the fourth month following the close of his taxable year with respect to which such tax is allowable as a credit under chapter sixty-two.  (c) Any amount paid as estimated tax for any taxable year under chapter sixty-two B or sixty-three B shall be deemed to have been paid on the last day prescribed for filing the return for such taxable year, determined without regard to any extension of time for filing such return.  (d) If any overpayment of tax is claimed as a credit against estimated tax for the succeeding taxable year, such amount shall be considered as a payment of tax for the succeeding taxable year, whether or not claimed as a credit in the return of estimated tax for such succeeding taxable year, and no claim for credit or refund of such overpayment shall be allowed for the taxable year in which the overpayment arises.
MA Gen L ch 62c § 80 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 80 - In-Person Interviews With Taxpayers; Explanations

Section 80. (a) An officer or employee of the department of revenue shall before or at an initial interview provide to the taxpayer:  (i) in the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer's rights under such process; or  (ii) in the case of an in-person interview with the taxpayer relating to the collection of any tax, an explanation of the collection process and the taxpayer's rights under such process.  (b) If the taxpayer clearly states to an officer or employee of the department of revenue at any time during any interview, other than an interview initiated by an administrative summons issued under section seventy, that the taxpayer wishes to consult with an attorney, certified public accountant, enrolled agent, enrolled actuary, or any other person permitted to represent the taxpayer, such officer or employee shall suspend such interview regardless of whether the taxpayer may have answered one or more questions.  (c) Any attorney, certified public accountant, enrolled agent, enrolled actuary, or any other person permitted to represent the taxpayer and who has a written power of attorney executed by the taxpayer may be authorized by such taxpayer to represent the taxpayer in any in-person interview with any taxpayer relating to the determination or collection of any tax. An officer or employee of the department of revenue may not require a taxpayer to accompany the representative in the absence of an administrative summons issued to the taxpayer under section seventy. Such an officer or employee, with the consent of the immediate supervisor of such officer or employee, may notify the taxpayer directly that such officer or employee believes such representative is responsible for unreasonable delay or hindrance of an examination or investigation of the taxpayer.  (d) This section shall not apply to criminal investigations or investigations relating to the integrity of an officer or employee of the department of revenue.
MA Gen L ch 62c § 85 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 85 - Electronic Funds Transfers

Section 85. The commissioner may provide for the payment of any tax, interest or penalty or the refund or abatement thereof by the electronic transfer of funds. The commissioner may permit the filing of any return or document by electronic data submission. The commissioner may by regulation or otherwise establish procedures necessary to implement this section.
MA Gen L ch 62c § 86 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 86 - Convention Center Financing Surcharges; Administration; Collection

Section 86. (a) The administration of the convention center financing surcharges imposed under subsections (d), (e) and (f) of section 9 of chapter 152 of the acts of 1997 is vested in the commissioner. All provisions of this chapter relative to assessment, collection, payment, abatement, verification and administration, including penalties and interest, shall, so far as pertinent, be applicable to the convention center financing surcharges as though they were taxes enumerated in section 2.  (b) The convention center financing surcharge imposed under subsection (d) of section 9 of chapter 152 of the acts of 1997 shall be collected by the operator of the tour or cruise and remitted to the department of revenue on a quarterly basis.  (c) The convention center financing surcharge imposed under subsection (e) of section 9 of said chapter 152 shall be collected by the vendor and remitted to the department of revenue on a quarterly basis.  (d) The convention center financing surcharge imposed under subsection (f) of section 9 of said chapter 152 shall be collected by the operator of the parking facility and remitted to the department of revenue on a quarterly basis.
MA Gen L ch 62c § 87 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 87 - Presidentially Declared Disaster; Terroristic or Military Action; Tax Liability

Section 87. In the case of a taxpayer determined by the commissioner to be affected by a Presidentially declared disaster, as defined in section 1033(h)(3) of the Internal Revenue Code as in effect for the current taxable year, or a terroristic or military action, as defined in section 692(c)(2) of said Internal Revenue Code, the commissioner may specify a period of up to 1 year that may be disregarded in determining, under this chapter, in respect of any tax liability of such taxpayer (1) whether any of the acts described in paragraph (1) of subsection (a) of section 81 were performed within the time prescribed therefor, determined without regard to extension under any other provision of this chapter for periods after the date determined by the commissioner of such disaster or action, (2) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and (3) the amount of any credit or refund.  In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster or action described in subsection (a), the commissioner may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this chapter. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
MA Gen L ch 62c § 89 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 89 - Annual Reports on Tax Credit Programs; Contents

Section 89. (a) Annually on or before May 15, the administering agency head of each tax credit program shall submit a report to the commissioner on each tax credit program authorized for the previous calendar year, in this section called the report, which shall be a public record. For purposes of this report, no information shall be used pertaining to credits, exemptions or deductions awarded or claimed prior to January 1, 2011. For the purposes of this section, the taxpayer shall be the initial recipient of an authorized tax credit.  (b) The report shall contain the following information: (i) the identity of each taxpayer receiving an authorized tax credit and from which tax credit program the credit was received; (ii) the amount of the authorized tax credit awarded and issued for each taxpayer and each project, if applicable; and (iii) the date that the authorized tax credit was awarded and issued for each taxpayer and each project.
MA Gen L ch 62d § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 2 - Minimum Amount for Set-Off and Collection

Section 2. The claimant agency shall not be allowed to effect final set-off and collect debts through the remedy established by this chapter unless both the debt and the refund, if any, are at least fifty dollars.
MA Gen L ch 62d § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62d - Set-Off Debt Collection|Section 3 - Assistance in Collection Rendered by Department; Distribution

Section 3. Subject to the limitations contained in this chapter, the department shall, upon the request of the claimant agency, render assistance in the collection of debts owed to the obligee. This assistance shall be provided by setting off refunds due the debtor from the department by the sum certified by the claimant agency as due and owing.  Upon application of an obligee, or upon its own initiative, the claimant agency shall include the claim of such obligee for the debt with such requests for assistance; provided that such a debt shall have arisen under a court order or an adjudication by the division of medical assistance; and provided further, that in the case of a court order such order is ordered to be collected by the probation department, or the claimant agency. The claimant agency is authorized to request sufficient information from the obligee as needed to carry out the purposes of this chapter and to require such obligee to certify the amount of such debt. In the event there is a debt owed to the department of transitional assistance and to the obligee, the claimant agency shall notify the obligee of the amounts certified, the respective dates the debts were incurred and that the most recently owed obligation will be satisfied first. The claimant agency shall thereafter distribute any amounts intercepted between the department of transitional assistance and the obligee so that the most recently owed obligation is satisfied first, subject to the provisions of sections five and six of this chapter. In the event that the department charges a fee for such assistance to the claimant agency, the claimant agency is authorized to charge a fee to the obligor.