reglab/housing_qa huggingface dataset:
MA Gen L ch 58 § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 14 - Determination of Fair Cash Valuation of State-Owned Land Located Within Municipalities; Land Held by Division of Watershed Management

Section 14. In 2019 and every 2 years thereafter, the commissioner, on or before June 1, shall determine the fair cash valuation of state-owned land located within each city or town under section 13. To assist in making the determination the commissioner may require oral or written information from any officer or agent of the commonwealth or of any city or town therein and from any other inhabitant thereof, and may require such information to be on oath. Such officers, agents and persons, so far as able, shall furnish the commissioner with the required information in such form as the commissioner may indicate, within 15 days after being so requested by the commissioner.  With respect to land held by the division of watershed management in the department of conservation and recreation for the purposes named in section 5G of chapter 59, the commissioner shall, by June 1, also determine the fair cash valuation of such land in each city or town by the same method as provided in section 13 for determining the fair cash valuation of state-owned land and notify the division of the valuations.
MA Gen L ch 58 § 15 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 15 - Notification of Land Acquired or Disposed of by Commonwealth

Section 15. Whenever the commonwealth acquires or disposes of land, the commissioner of the division of capital assets management shall notify the commissioner. The commissioner shall determine whether the acquisition or disposition is state-owned land as defined in section 13. Land so determined by March 1 shall be included in or removed from the annual statement of fair cash valuation and reimbursement percentages made by the commissioner under section 16.
MA Gen L ch 58 § 16 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 16 - Statement of Fair Cash Valuation Reimbursement Percentage for Each Municipality Where State-Owned Land Located

Section 16. The commissioner shall annually deliver, to the state treasurer, a statement of the fair cash valuation reimbursement percentage for each city and town in which state-owned land is located, and of the amount of money to be paid to each such city and town as determined by the following section.
MA Gen L ch 58 § 17 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 17 - Reimbursement of Municipalities Where State-Owned Land Located

Section 17. The treasurer shall annually, reimburse each city and town in which state-owned land is located, an amount in lieu of taxes upon the reimbursement percentages reported to the treasurer by the commissioner under the preceding section, determined by multiplying the percentages by the amount appropriated for such purposes for the fiscal year. No reimbursements hereunder on account of lands owned by the commonwealth and under the care and control of the department of conservation and recreation and used for recreational or conservation purposes shall be made from the Inland Fisheries and Game Fund.
MA Gen L ch 58 § 17b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 17b - Property Taken for Flood Control; Loss of Taxes; Reimbursement

Section 17B. The state treasurer shall annually, not later than November twentieth, upon certification by the commissioner as hereinafter provided, pay to each town in which property has been taken for flood control reservoirs by the commonwealth under any act, or the United States pursuant to consent granted by the commonwealth under chapter two hundred and eighty-four of the acts of nineteen hundred and thirty-nine, chapter five hundred and ninety-four of the acts of nineteen hundred and forty-eight and chapter six hundred and thirteen of the acts of nineteen hundred and fifty-six, an amount determined by the commissioner as tax losses resulting from the takings. Such losses of taxes as determined by the commissioner shall be based on the then current tax rate in each town in which property has been taken for flood control reservoirs and on the average assessed valuation for a period of five years prior to the acquisition of said land; provided, however, that whenever a town wherein a flood control reservoir or portion thereof is located shall have made a general revaluation of property subject to the annual municipal taxes for such town, the commissioner may use such revaluation for determining the taxes for which payment shall be made. Said commissioner shall annually ascertain said valuation and the amount to be paid to each town, and shall certify the same to the state treasurer not later than November first.
MA Gen L ch 58 § 17c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 17c - Forest Products Trust Fund

Section 17C. A Forest Products Trust Fund shall be established on the books of the commonwealth. This fund shall be used to disburse payments to cities and towns within whose boundaries exist state owned forest land. The commissioner of the department of environmental management with the approval of the secretary of environmental affairs shall develop forest management plans for all forest land owned by the commonwealth, its agencies, commissions or authorities, with the exception of land owned by the Massachusetts Water Resources Authority.  (a) Fifty percent of all revenue received by the removal of forest products on land acquired by the commonwealth on or after June 1, 1987 shall be deposited in the Forest Products Trust Fund. Such funds shall be dispersed to those municipalities within whose boundaries the removal of forest products occurs in an amount equal to fifty percent of the revenue received by the commonwealth.  (b) Eight percent of all revenue received by the removal of forest products on land acquired by the commonwealth before June 1, 1987 shall be deposited in the Forest Products Trust Fund. Such funds shall be dispersed to those municipalities within whose boundaries the removal of forest products occurs in an amount equal to eight percent of the revenue received by the commonwealth.
MA Gen L ch 58 § 18b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 18b - Distribution of Highway Fund; Notification of Amount Required; Fractions

Section 18B. The state treasurer, without further appropriation and upon certification of the commissioner, shall annually distribute to the several cities and towns in accordance with the provisions of section thirty-one of chapter eighty-one that portion of the Highway Fund allocated therefor. Said amount shall be distributed in four equal payments. Said payments shall be made annually, in each fiscal year, on or before September thirtieth, December thirty-first, March thirty-first and June thirtieth.  The commissioner of highways shall notify the commissioner of revenue of the estimated amounts required to be distributed under this section. The commissioner of revenue shall include said amounts in his notification to the assessors of each city and town under section twenty-five A and said amounts shall be included by the assessors in estimated receipts in determining the rate of taxation to be levied upon taxable property in each city and town.  If upon any date of distribution the amount available for distribution under this section is insufficient to make the full distributions required by said section thirty-one of said chapter eighty-one, the distributions thereunder shall be the amount otherwise due each city or town under said section multiplied by a fraction, the numerator of which shall be the amount available for distribution under this section and the denominator shall be the total amount otherwise due for the several cities and towns under the provisions of said section thirty-one of said chapter eighty-one. If upon any date of distribution the amount available for distribution under this section exceeds the amount necessary to make the full distributions required by said section thirty-one of chapter eighty-one, the distributions thereunder shall be the amount otherwise due each city or town under said section thirty-one of chapter eighty-one increased by an amount which shall be the total amount available for distribution less the total amount required for distribution multiplied by a fraction, the numerator of which shall be the amount otherwise due each city or town under said section thirty-one of chapter eighty-one and the denominator of which shall be the amount otherwise due the several cities and towns under said section.
MA Gen L ch 58 § 18c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 18c - Distribution of Budgeted Aid to Cities and Towns

Section 18C. (a) In this section, ''budgeted aid'' shall mean unrestricted aid to cities and towns, including proceeds from the state lottery established under chapter 10, payments in lieu of taxes from the commonwealth to cities and towns and education aid to cities and towns under chapter 70.  (b) The state treasurer shall, subject to appropriation but not subject to allotment under section 9B of chapter 29, distribute budgeted aid to cities and towns. The distribution shall be made in 12 equal payments, on or before the last day of each month.  Notwithstanding clause Forty-first of section 7 of chapter 4 or any other general or special law to the contrary, the commissioner of revenue or any official responsible for a local reimbursement or assistance program reported by said commissioner under section 25A shall use, as appropriate, the most recent city and town population estimates of the United States Bureau of the Census in calculating distributions or assessments under local reimbursement or assistance programs. Such distribution programs shall include, but not be limited to, the chapter 70 school aid program, and aid to regional public libraries. Such assessments shall include, but not be limited to, air pollution control districts, the metropolitan area planning council, the old colony planning council, the Massachusetts Bay Transportation Authority and any other entity for which said commissioner is required to give notice under said section 25A.  (c) This section shall not be construed to prohibit the distribution of other state government payments to cities and towns that are not budgeted aid through 1 or more of the monthly payments to cities and towns. Nor shall this section be construed to prohibit the deduction from distributions to satisfy amounts owed to the state by cities and towns under section 20A or any other general or special law.
MA Gen L ch 58 § 18f (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 18f - Distributions to Cities, Towns, or Regional School Districts; Receipt of Certification of Prior Financial Reports

Section 18F. No distributions pursuant to sections eighteen A and eighteen E shall be paid to cities or towns after November 30 of the fiscal year, or during any fiscal year thereafter by the state treasurer until said treasurer receives certification from the commissioner of revenue of said commissioner's acceptance of the prior fiscal year's annual financial reports submitted pursuant to the provisions of section forty-three of chapter forty-four.  In the case of regional school districts, distributions pursuant to chapters seventy, seventy-one, seventy-one A, seventy-one B and seventy-four shall not be paid by the state treasurer after November 30 of the fiscal year, or during any fiscal year thereafter until said state treasurer receives certification from said commissioner of revenue of the acceptance of the prior year's annual financial reports as prescribed by the director of accounts.
MA Gen L ch 58 § 20a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 20a - Deductions From Sums Payable to Cities and Towns

Section 20A. If, at the time any amount is distributable or payable by the commonwealth to any city or town, there is due to the commonwealth any sum from such city or town, for any service or cause whatsoever, such sum so due to the commonwealth shall be deducted by the state treasurer from the amount so distributable or payable to the city or town, and shall be applied to the payment of the sum so due to the commonwealth.
MA Gen L ch 58 § 25 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 25 - Amounts Due Municipalities; Determination; Payment

Section 25. The commissioner shall ascertain and determine the amount due to each city and town under section eighteen A, notify the treasurer of each city and town of the amount determined to be due to such city or town, or that no amount is due, as the case may be, and certify the amount as determined to the state treasurer, who shall thereupon pay the same in accordance with the provisions of said sections.
MA Gen L ch 58 § 25a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 25a - Amounts Due Municipalities; Annual Estimates

Section 25A. Annually on or before March first, the commissioner shall ascertain and determine the amount due each city and town under sections eighteen A, eighteen B, and eighteen C, and the commonwealth's share of local reimbursement and assistance programs as authorized by law and the amount appropriated by the general court, including, but not limited to, school building construction, school transportation, school lunches, educational programs, teachers' retirement pensions, veteran's benefits, public health and housing and urban renewal subsidies, and shall notify the assessors of each city and town thereof. Annually on or before February first each department, commission, board or other agency of the commonwealth administering any local reimbursement or assistance program included under this section for which the commissioner is required to estimate the amount to be received by each city or town shall, upon the basis of information then available to it, estimate and certify to the commissioner of revenue the amount each city and town is to receive from the commonwealth under such program during the next fiscal year. Said assessors, in determining the rate of taxation to be levied upon taxable property for the year, shall include in the estimated receipts lawfully applicable to the payment of expenditures the aforesaid amount.
MA Gen L ch 58 § 25b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 25b - Proceeds of Cigarette Excise; Certification for Payment by Commissioner of Revenue

Section 25B. The commissioner of revenue shall, as hereinafter provided, certify to the state treasurer for payment, from that portion of the proceeds of the excise on cigarettes as authorized by paragraph (b) of section twenty-eight of chapter sixty-four C, the following:—  (a) From time to time when required, the contract assistance to the Massachusetts Bay Transportation Authority provided under section twenty-eight of chapter one hundred and sixty-one A or under other applicable laws, and from time to time when required, the contract assistance to regional transportation authorities, provided under section twenty-three of chapter one hundred and sixty-one B;  (b) From time to time, when required, reimbursements to cities and towns comprising transportation areas as provided under section one hundred and fifty-two A of chapter one hundred and sixty-one, and to the Woods Hole, Martha's Vineyard and Nantucket Steamship Authority, as provided under section nine A of chapter seven hundred and one of the acts of nineteen hundred and sixty, as amended;  [There is no subsection (c).]  (d) On or before November twentieth of each year, the amount certified by the commissioner of education to be payable to any city or town as a transportation allowance under the provisions of section seven B of chapter seventy-one.
MA Gen L ch 58 § 28 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 28 - Annual Assessments for Deposits With State Treasurer; Trust Funds

Section 28. The commissioner shall annually assess upon every corporation or organization required by law to make deposits in trust with the state treasurer one twentieth of one per cent of the average of such deposits by it for the year last preceding such assessment. Such assessment shall be collected in the same manner as taxes upon corporations.
MA Gen L ch 58 § 28a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 28a - Withholding Taxes; Internal Revenue Code of United States

Section 28A. The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers and employees thereof are hereby authorized, empowered and directed to withhold such amount of the salaries or wages of each such officer or employee as may be required by the provisions of the internal revenue code of the United States, as from time to time amended, and to transmit and pay the amount so withheld to the government of the United States in accordance with said provisions.
MA Gen L ch 58 § 28b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 28b - Withholding Statements; Federal Taxes

Section 28B. The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers and employees thereof are hereby authorized, empowered and directed to furnish to each such officer or employee in respect of his employment during any calendar year, on or before January thirty-first of the succeeding year, a written statement showing the name and address of, and the salary or wages paid to, such officer or employee during such calendar year, and the amount of the federal tax deducted and withheld under the internal revenue code, as from time to time amended, in respect of such salary or wages, and a copy thereof to the commissioner of internal revenue, or his successor, and to the commissioner of revenue.
MA Gen L ch 58 § 28c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 28c - Reciprocal Enforcement of Tax Liabilities

Section 28C. At the request of the commissioner, the attorney general may bring suit, in the name of the commonwealth, in the appropriate court of any other state to collect any tax legally due the commonwealth; and any political subdivision of the commonwealth or the appropriate officer thereof, acting in its behalf, may bring suit in the appropriate court of any other state to collect any tax legally due to such political subdivision.  The courts shall recognize and enforce liabilities for taxes similar to the taxes imposed by the commonwealth and lawfully imposed by any other state, or political subdivision thereof, which extends a like comity to the commonwealth, and the duly authorized officer of any other state, or political subdivision thereof, may sue for the collection of such taxes in the courts of the commonwealth. A certificate by the secretary of state of such other state that the officer suing for the collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority. A certificate by the commissioner of revenue that the tax of such other state or political subdivision thereof is similar to a tax imposed by the commonwealth shall be prima facie evidence of such similarity.  For the purposes of this section, the words ''tax'' and ''taxes'' shall include interest and penalties due under any taxing statute, and liability for such interest or penalties, or both, due under a taxing statute of another state, or political subdivision thereof, shall be recognized and enforced by the courts of the commonwealth to the same extent that the laws of such other state permit the enforcement in its courts of liability for such interest or penalties, or both, due under the tax laws of the commonwealth, or any political subdivision thereof.
MA Gen L ch 58 § 31 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58 - General Provisions Relative to Taxation|Section 31 - Forms; Authority of Commissioner

Section 31. In addition to the forms expressly required by any other provision of law to be as prescribed or approved by the commissioner, the commissioner may prescribe any other form considered necessary or convenient for use under any provision of chapters 59 to 65C, inclusive; provided, that variance from a prescribed form shall not affect the validity of the form so used, if the form used is in substantial conformity to that so prescribed. In any case where the commissioner prescribes a form, the form may be completed or maintained electronically.
MA Gen L ch 58a § 1a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 58a - Appellate Tax Board|Section 1a - Quorum; Decisions by a Single Member of Board

Section 1A. The majority of the members of the board shall constitute a quorum for the transaction of its business. For purposes of this section, temporary members shall not be counted for purposes of a quorum, and shall not vote on board matters other than upon specific cases to which they are assigned by the chairman. A single member of the board may decide the following types of cases:  (i) cases on appeal from a board of assessors where the assessed value of the property involved does not exceed $500,000;  (ii) cases on appeal from a board of assessors where the assessed value exceeds $500,000 but does not exceed $750,000 when the appellant and appellee gives written consent to a decision by a single member;  (iii) cases heard under the informal procedure in which the assessed value is less than $1,000,000 as provided in section 7A or the small claims procedure as provided in section 7B.  In any such appeal, upon request and upon the filing of such written consent the appeal shall be advanced for speedy hearing.  Such decision shall be signed by the single member of the board who presided at the hearing, and such case shall be attributed to said single member for tracking and evaluation purposes.