reglab/housing_qa huggingface dataset:
MA Gen L ch 63 § 69 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63 - Taxation of Corporations|Section 69 - Inspection of Records; Examination of Officers

Section 69. Every corporation taxable under this chapter, except a foreign corporation taxable under section twenty-one or twenty-three, shall, when required for the purposes of any tax submit its books to the inspection of the commissioner, and its treasurer and directors to examination on oath relative to all matters affecting the determinations to be made by said commissioner.
MA Gen L ch 63 § 79 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63 - Taxation of Corporations|Section 79 - Penalty for Failure to Make Return for Corporate Franchise Tax

Section 79. Any corporation, company or association, liable to taxation under section fifty-eight, neglecting to make the returns required by subsection (h) of section twelve of chapter sixty-two C, or refusing or neglecting, when required, to submit to the examinations provided for in section sixty-nine of this chapter, shall forfeit such sum not greater than two per cent upon the par value of its capital stock as the court may deem just and equitable.
MA Gen L ch 63 § 80 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63 - Taxation of Corporations|Section 80 - Collection of Penalties

Section 80. Penalties and forfeitures imposed by this chapter or by section seventy-four of chapter sixty-two C may be collected by an action of contract under section forty-seven of chapter sixty-two C or by an information under section forty-nine of chapter sixty-two C.
MA Gen L ch 63 § 81 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63 - Taxation of Corporations|Section 81 - Local Taxation, Defined

Section 81. For the purposes of sections thirty, fifty-five and sixty-eight A, the words ''local taxation'', or their equivalent, as used in said sections with respect to motor vehicles and trailers shall include the excise tax on motor vehicles and trailers assessed and levied under chapter sixty A.
MA Gen L ch 63a § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63a - Taxation of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages|Section 1 - Definitions

Section 1. When used in this chapter the following terms shall have the following meanings:—  (a) ''Commissioner'', the commissioner of revenue.  [There is no subsection (b).]  (c) ''Taxpayer'', every corporation, association or organization which is licensed by any city or town to sell alcoholic beverages, as defined in section one of chapter one hundred and thirty-eight, except—  (1) A corporation subject to taxation under the provisions of chapter sixty-three, and  (2) A chartered veteran's organization maintaining quarters for the exclusive use of its members.  (3) An organization which is located within the boundaries of a Massachusetts army or air national guard base that serves as social club for members of the Massachusetts army or air national guard.  (d) ''Gross receipts'', the total proceeds from the sale of any drink of alcoholic nature or content sold without any deduction therefrom on account of costs or expenses.
MA Gen L ch 63a § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63a - Taxation of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages|Section 2 - Rate

Section 2. Against every taxpayer there shall be levied, assessed and collected an excise at the rate of 0.57 per cent of such taxpayer's gross receipts.
MA Gen L ch 63b § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63b - Declaration of Estimated Tax by Corporations|Section 1 - Definitions

Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:—  ''Corporation'', every corporation, company or association subject to taxation under the provisions of chapter sixty-three, or under any special act which is in lieu of the provisions of said chapter sixty-three.  ''Estimated tax'', the amount which the corporation estimates as the taxes required to be paid under chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.
MA Gen L ch 63b § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63b - Declaration of Estimated Tax by Corporations|Section 2 - Payment of Estimated Tax by Corporations

Section 2. Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars shall make payments of estimated tax pursuant to sections three to five, inclusive, and section seven.
MA Gen L ch 63b § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63b - Declaration of Estimated Tax by Corporations|Section 4 - Time for Payment of First Installment

Section 4. The first required installment of estimated tax shall be paid on or before the fifteenth day of the third month of the taxable year, except that if the requirements of section two are first met: (a) after the last day of the second month and before the first day of the sixth month of the taxable year, the first required installment shall be paid on or before the fifteenth day of the sixth month of the taxable year; (b) after the last day of the fifth month and before the first day of the ninth month of the taxable year, the first required installment shall be paid on or before the fifteenth day of the ninth month of the taxable year; or (c) after the last day of the eighth month and before the first day of the twelfth month of the taxable year, the first required installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year.
MA Gen L ch 63b § 4a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63b - Declaration of Estimated Tax by Corporations|Section 4a - Amount and Time of Installment Payments

Section 4A. If the first required installment of estimated tax is paid after the fifteenth day of the third month of the taxable year and is required by section four to be paid on or before the fifteenth day of the sixth month of the taxable year, sixty-five percent of the estimated tax shall be paid; the second required installment shall be paid on or before the fifteenth day of the ninth month of the taxable year and shall be equal to twenty-five percent of the estimated tax; and the last installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining ten percent of the estimated tax.  If the first required installment of estimated tax is paid after the fifteenth day of the sixth month of the taxable year and is required by section four to be paid on or before the fifteenth day of the ninth month of the taxable year, ninety percent of the estimated tax shall be paid; and the last installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining ten percent of the estimated tax.  If the first required installment of estimated tax is paid after the fifteenth day of the ninth month of the taxable year and is required by section four to be paid on or before the fifteenth day of the twelfth month of the taxable year, the estimated tax shall be paid in full on or before the fifteenth day of the twelfth month of the taxable year.
MA Gen L ch 63b § 4b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63b - Declaration of Estimated Tax by Corporations|Section 4b - First Year Corporations With Less Than Ten Employees; Installment Payments

Section 4B. A corporation that has less than ten employees and is in its first full taxable year of doing business shall not be subject to the schedules set forth in subsection (c) of section three and section four A. For purposes of such corporation there shall be four required installments for each taxable year, except as otherwise provided by this chapter. The first such installment shall be paid on or before the fifteenth day of the third month of the taxable year and shall be equal to thirty percent of the required annual payment; the second such installment shall be paid on or before the fifteenth day of the sixth month of the taxable year and shall be equal to twenty-five percent of the required annual payment; the third such installment shall be paid on or before the fifteenth day of the ninth month of the taxable year and shall be equal to twenty-five percent of the required annual payment; and the fourth such installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining twenty percent of the required annual payment.  If the first required installment of estimated tax is paid after the fifteenth day of the third month of the taxable year and is required by section four to be paid on or before the fifteenth day of the sixth month of the taxable year, fifty-five percent of the estimated tax shall be paid; the second required installment shall be paid on or before the fifteenth day of the ninth month of the taxable year and shall be equal to twenty-five percent of the estimated tax; and the last installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining twenty percent of the estimated tax.  If the first required installment of estimated tax is paid after the fifteenth day of the sixth month of the taxable year and is required by section four to be paid on or before the fifteenth day of the ninth month of the taxable year, eighty percent of the estimated tax shall be paid; and the last installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining twenty percent of the estimated tax.  If the first required installment of estimated tax is paid after the fifteenth day of the ninth month of the taxable year and is required by section four to be paid on or before the fifteenth day of the twelfth month of the taxable year, the estimated tax shall be paid in full on or before the fifteenth day of the twelfth month of the taxable year.  Such corporations shall be subject to all other provisions of this chapter.
MA Gen L ch 63b § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63b - Declaration of Estimated Tax by Corporations|Section 5 - Credit Against Taxes

Section 5. All payments of the estimated tax, or any installment thereof, for any taxable year shall be allowed as a credit to the corporation against the tax imposed upon such corporation for such taxable year under the provisions of chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.
MA Gen L ch 63b § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63b - Declaration of Estimated Tax by Corporations|Section 7 - Taxable Years of Less Than Twelve Months

Section 7. The application of this chapter to taxable years of less than twelve months shall be in accordance with regulations prescribed by the commissioner.
MA Gen L ch 63b § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63b - Declaration of Estimated Tax by Corporations|Section 9 - Liability of Officers, Directors or Employees for Failure to Pay Installments of Estimated Taxes

Section 9. Any officer, director or employee of any corporation which is required under this chapter to pay an estimated tax, who shall be wilfully responsible for the failure of said corporation to pay any installment of estimated tax due thereunder shall be liable for the amount of tax thereby lost to the commonwealth, and to a penalty of not less than five hundred nor more than five thousand dollars.
MA Gen L ch 63b § 10 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63b - Declaration of Estimated Tax by Corporations|Section 10 - Addition of Tax or Penalty; Assessment and Collection

Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.
MA Gen L ch 64a § 1a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 1a - Reduction of Tax per Gallon on Fuel Containing Eligible Cellulosic Biofuel; Determination of Amount of Reduction

[Text of section effective for tax years beginning January 1, 2009 and ending December 31, 2017. See 2008, 206, Sec. 8.]  Section 1A. Notwithstanding the definition of ''tax per gallon'' in section 1 and subject to section 2O of chapter 29, for fuel consisting of eligible cellulosic biofuel or of a blend of gasoline and eligible cellulosic biofuel, the tax per gallon shall be reduced in proportion to the percentage of the fuel content consisting of eligible cellulosic biofuel, measured by available energy content, as determined by the department of energy resources, hereinafter referred to as the department.  Manufacturers and wholesale distributors of cellulosic biofuel who seek to have their fuel classified as eligible cellulosic biofuel shall provide documentation satisfactory to the department that such fuel yields at least a 60 per cent reduction in lifecycle greenhouse gas emissions per unit of delivered energy, in comparison to the petroleum-based fuel displaced.  In determining the percentage reduction in lifecycle greenhouse gas emissions relative to petroleum-based fuel achieved by particular supplies of cellulosic biofuel, the department, in consultation with the department of environmental protection and the executive office of energy and environmental affairs, shall use information and best practices available from other sources, including other states, the federal government, foreign governments, academic research and private and non-profit organizations.  If the department determines through an initial review that a waste feedstock will yield at least a 60 per cent lifecycle greenhouse gas reduction, is free of hazardous materials and hazardous waste and meets any other conditions established by the department, the department may exempt fuel produced from such a feedstock from a full lifecycle greenhouse gas emissions analysis.  The department, in consultation with the department of environmental protection and the executive office of energy and environmental affairs, shall promulgate rules and regulations necessary to carry out the provisions of this section.
MA Gen L ch 64a § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 2 - Licenses

Section 2. Any person who qualifies under paragraph (c), or paragraph (i), or paragraph (j) of section one may apply to the commissioner, in accordance with section sixty-seven of chapter sixty-two C, for a license as a distributor, as an unclassified importer, or as an unclassified exporter, as the case may be. No distributor or unclassified importer shall make any sale of fuel in the commonwealth, except a sale which is exempt under the constitution and laws of the United States, without such a license.
MA Gen L ch 64a § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 3 - Record of Sales

Section 3. Every distributor, unclassified importer and unclassified exporter shall keep a complete and accurate record of all sales of fuel, including the name and address of the purchaser, the place and date of delivery, the gross receipts and number of gallons for each type of fuel sold, and a complete and accurate record of the number of gallons imported, produced, refined, manufactured, compounded or exported and the date of importation, production, refining, manufacturing, compounding or exporting. Every distributor, unclassified importer and unclassified exporter shall also deliver with every consignment of fuel to a purchaser within the commonwealth a written statement containing the date of purchase, the names of the purchaser and seller, the number of gallons delivered, and shall retain a duplicate of each statement. Said records and said written statements shall be in such form as the commissioner shall prescribe and shall be preserved by said distributors, said unclassified importers, said unclassified exporters and said purchasers respectively, for a period of three years and shall be offered for inspection at any time upon oral or written demand by the commissioner or his duly authorized agents.
MA Gen L ch 64a § 3a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 3a - Determination of Average Price of Fuel and Tax per Gallon; Notice

Section 3A. The commissioner shall, before the commencement of each calendar quarter, determine the average price of fuel and the tax per gallon to be applicable for each of the three months in the ensuing calendar quarter; and shall notify every distributor, unclassified importer and unclassified exporter of the tax per gallon that shall apply for such calendar quarter.
MA Gen L ch 64a § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 4 - Monthly Returns and Payment of Excise; Tax Rate

Section 4. At the time of filing a return required by subsection (a) of section sixteen of chapter sixty-two C, every distributor and unclassified exporter shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of fuel sold by him in the commonwealth during the calendar month covered by the return.  At the time of filing a return required by paragraph (a) of section sixteen of chapter sixty-two C, every unclassified importer shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of fuel imported or caused to be imported during the calendar month covered by the return.  Notwithstanding the foregoing, the tax per gallon payable upon each gallon of fuel sold, imported or caused to be imported as aviation fuel shall be separately determined by the commissioner utilizing the same procedures as those used for other fuel and such tax per gallon as so determined shall apply to each gallon of fuel sold, imported or caused to be imported as aviation fuel by a licensee in the commonwealth during the calendar month covered by the return.
MA Gen L ch 64a § 7a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 7a - Reimbursement to Farm Users of Gasoline

Section 7A. Any person engaged in the business of farming who shall buy any fuel on which an excise has been paid or is chargeable under this chapter and who, having consumed the same for farm purposes and is entitled to a refund of the federal gasoline tax paid on account of such fuel pursuant to section sixty-four hundred and twenty of the Federal Internal Revenue Code shall be reimbursed the amount of said excise in the manner and subject to the conditions herein provided. Claim for reimbursement of said excise with respect to fuel used during the taxable year for which such refund of the federal gasoline tax is due shall be filed on or before the fifteenth day of the fourth month following the close of such taxable year. Such claim shall be on a form prescribed by the commissioner. The commissioner shall transmit all claims approved by him to the comptroller for certification, and the amount approved by the commissioner and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter without specific appropriation.
MA Gen L ch 64a § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 8 - Application of Chapter to Interstate and Foreign Commerce

Section 8. No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may be permitted under the provisions of the constitution and laws of the United States.
MA Gen L ch 64a § 8a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 8a - Regulation of Tax Free Sales

Section 8A. A distributor duly licensed in this commonwealth may sell fuel tax-free to another person who is licensed as a distributor in this commonwealth. He may sell fuel tax-free to any person who is a licensed distributor in another state, provided, that the entire quantity purchased is to be exported forthwith from this commonwealth prior to use or resale, and provided, further, that such person is licensed by the commissioner as an unclassified exporter.
MA Gen L ch 64a § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 9 - Purchaser to Bear Tax; Sales Separate From Tax; Penalty

Section 9. Except as otherwise provided in section seven, the tax in every instance shall be borne by the purchaser, and no person offering fuel for sale shall sell, advertise or offer for sale said fuel separately from the tax imposed by this chapter. For any violation of this section, the license to keep and sell crude petroleum or any of its products, issued by the licensing authority under chapter one hundred and forty-eight, shall be suspended by the said authority on request of the commissioner of revenue for such time as said commissioner deems proper.
MA Gen L ch 64a § 11 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 11 - General Penalties

Section 11. Any distributor, unclassified exporter, unclassified importer, or purchaser of fuel who violates any provision of this chapter shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.
MA Gen L ch 64a § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64a - Taxation of Sales of Gasoline|Section 12 - Sales Exempted by Federal Law; Restraining Collection of Excise

Section 12. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any sale exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The bill shall be brought against the commissioner, whether the question of the collection of the excise is in the hands of the attorney general or pending before the appellate tax board or is still in the hands of the commissioner.