reglab/housing_qa huggingface dataset:
MA Gen L ch 62c § 35e (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 35e - False or Deliberately Misleading Statements Respecting Allowability of Deduction or Credit, Excludability of Income or Securing Other Tax Benefits; Penalty

Section 35E. (a) If a person (i) organizes or assists in the organization of a plan or arrangement or the sale of a plan or arrangement, and (ii) makes or furnishes, or causes another person to make or furnish, a statement with respect to the allowability of a deduction or credit, the excludability of income, or the securing of any other tax benefit, including but not limited to the avoidance of a filing requirement with respect to a tax return that would otherwise be required to be filed under this chapter, which the person knows or has reason to know is false, fraudulent or deliberately misleading as to any material matter, that person shall pay, with respect to each taxpayer to whom the statement is made, a penalty equal to $5,000, or, if the person establishes that it is lesser, 100 per cent of the gross income derived or to be derived from the activity described in this subsection. The penalty imposed under this subsection may be assessed against the person within 6 years after the statement was made. A claim for abatement of the penalty shall be filed within 2 years from the time the assessment was made.  (b) Except as otherwise provided in this section, the penalties imposed under this section shall be administered in accordance with the rules set forth in this chapter for the administration of taxes generally.
MA Gen L ch 62c § 35f (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 35f - Penalties for Sale or Offers for Sale of an Automated Sales Suppression Device or Phantom-Ware

Section 35F. (a) For the purposes of this section, the following words shall have the following meanings unless the context clearly requires otherwise:  ''Automated sales suppression device'', a software program, carried on a memory stick or removable compact disc or accessed through an internet link or through any other means, that falsifies the electronic records of electronic cash registers or other point-of-sale systems including, but not limited to, transaction data and transaction reports.  ''Phantom-ware'', a hidden programming option that is embedded in the operating system of an electronic cash register or hardwired into the electronic cash register and may be used to create a virtual second till or to eliminate or manipulate transaction records to represent the true or manipulated record of transactions in the electronic cash register.  (b) A person or entity that sells or offers for sale an automated sales suppression device or phantom-ware shall, in addition to any other penalty provided by this chapter, be subject to a civil penalty of not more than $25,000 for the first offense and not more than $50,000 for each subsequent offense. A person or entity that purchases, installs, transfers, maintains, repairs or possesses an automated sales suppression device or phantom-ware shall, in addition to any other penalty provided by this chapter, be subject to a civil penalty of not more than $10,000 for the first offense and not more than $25,000 for each subsequent offense. The penalty shall be paid upon notice by the commissioner and shall be assessed and collected in the same manner as a tax.
MA Gen L ch 62c § 36a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 36a - Correction of Error Without Application of Taxpayer; Demand for Repayment of Erroneous Payments Made by Commissioner

Section 36A. If the commissioner determines that any tax has been assessed at an excessive amount because of departmental clerical error or that any payment has been received in error, he may, in his discretion, correct such error at any time and adjust the assessment accordingly or refund the erroneous payment without application of the taxpayer. Interest on any resulting refund shall be paid in accordance with section forty.  If the commissioner determines that he has made any payment in error, he shall notify the person to whom payment was made, in writing, making demand for repayment. If within 30 days thereafter the amount demanded is repaid in full, no interest shall be due. If repayment of the full amount demanded is not made within 30 days, the outstanding sum shall, without further action by the commissioner, be considered to be a tax assessed under this chapter as of the date of the demand, and subject to all the provisions thereof.
MA Gen L ch 62c § 36b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 36b - Erroneous Written Advice From Department of Revenue; Waiver of Penalty

Section 36B. The commissioner shall waive or abate any portion of any penalty or addition to tax assessed under this chapter attributable to erroneous advice furnished to the taxpayer in writing by an officer or employee of the department of revenue, acting in such officer's or employee's official capacity, provided that (a) the written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer, and (b) the portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.
MA Gen L ch 62c § 37a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 37a - Settlement of Tax Liability

Section 37A. The commissioner may accept a lesser amount than the tax liability owed by a taxpayer in final and full settlement thereof; provided, however, that the following conditions are met:  (a) The commissioner finds that there is serious doubt as to the collectibility of the tax due.  (b) The commissioner finds that the taxpayer has not acted with intent to defraud;  (c) The settlement is approved by the commissioner and at least two deputy commissioners of the department of revenue; and  (d) There is a written agreement, signed by all parties, setting forth the commissioner's reasons for the settlement and all relevant information, including, but not limited to, the names of all parties, the amount and type of tax, interest, penalties and charges settled, and the amount actually paid in accordance with the terms of the settlement. Any amount assessed that is not collected pursuant to the provisions of this section shall be abated by the commissioner.  Upon request the commissioner shall make available for public inspection the written agreement containing a settlement pursuant to this section.  Notwithstanding any provision of law to the contrary, any tax liability settlement under this section which proposes to accept an amount which is twenty thousand or more dollars less than the full amount of the tax liability owed by the taxpayer or which proposes to accept an amount which is less than fifty per cent of the full amount of the tax liability owed by the taxpayer shall be submitted to the attorney general for review. Any such settlement proposal shall take effect twenty-one days after its receipt by the attorney general, unless the attorney general objects in writing to the settlement. In the event the attorney general objects to a settlement proposal, such settlement shall not take effect until the objection is resolved by the commissioner and the attorney general. Any settlement approved under the terms of this section will not be subject to the confidentiality provisions of section twenty-one of this chapter.  Neither the taxpayer nor the commissioner, upon signing the agreement, shall be permitted to reopen the matter which is the subject of such agreement, except by reason of (1) falsification or concealment of assets by the taxpayer, or (2) mutual mistake of a material fact sufficient to cause a contract to be reformed or set aside.  The authority granted hereunder to the commissioner and deputy commissioners may not be delegated to other officials of the department.  The commissioner shall, as part of his annual report under section six of chapter fourteen, list all settlements entered into pursuant to this section during the fiscal year. Such report shall list the name of each taxpayer agreeing to a settlement and the amount of such settlement.
MA Gen L ch 62c § 37b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 37b - Installment Payment Agreements; Modification or Termination

Section 37B. (a) The commissioner is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability for payment of any tax in installment payments if the commissioner determines that such agreement will facilitate collection of such liability. Except as otherwise provided in this subsection, any agreement entered into by the commissioner shall remain in effect for the term of the agreement. The commissioner may terminate any agreement entered into by the commissioner if information which the taxpayer provided to the commissioner prior to the date such agreement was entered into was inaccurate or incomplete; or the commissioner believes that collection of any tax to which an agreement under this section relates is in jeopardy.  (b) If the commissioner makes a determination that the financial condition of a taxpayer with whom the commissioner entered into an agreement under subsection (a) has significantly changed, the commissioner may alter, modify, or terminate such agreement. Action may be taken by the commissioner hereunder only if (i) notice of such determination is provided to the taxpayer no later than thirty days prior to the date of such action and (ii) such notice includes the reasons why the commissioner believes a significant change in the financial condition of the taxpayer has occurred.  (c) The commissioner may alter, modify, or terminate any agreement entered into by the commissioner under subsection (a) in the case of the failure of the taxpayer (i) to pay any installment at the time such installment payment is due under such agreement, (ii) to pay any other tax liability at the time such liability is due, or (iii) to provide a financial condition update as requested by the commissioner.
MA Gen L ch 62c § 37c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 37c - Acceptance of Amount Less Than Proposed or Assessed Tax Liability in Full and Final Settlement

Section 37C. (a) The commissioner may accept a lesser amount than the proposed or assessed tax liability in full and final settlement thereof; provided, however, that the following conditions are met:  (1) The commissioner finds that the settlement is in the best interests of the commonwealth, taking into account potential hazards of litigation and the likelihood of a finding of liability against the taxpayer; and  (2) the commissioner and the taxpayer agree in writing to the settlement.  (b) After the settlement agreement is signed, neither the taxpayer nor the commissioner shall be permitted to reopen the matter or matters which are the subject of an agreement except by reason of (1) fraud; (2) misrepresentation of a material fact; or (3) mutual mistake of a material fact sufficient to cause a contract to be reformed or set aside.  (c) The commissioner shall promulgate rules and regulations to carry out the provisions of this section, which rules and regulations shall include procedures for determining and approving of all settlements; provided, however, that all settlements under this section shall be approved by the commissioner.  (d) Any settlement under this section which is entered into after the commissioner has denied or is deemed to have denied an application for abatement filed pursuant to section 37 and which proposes to abate $200,000 or more of the tax, not including interest and penalties, shall be submitted to the attorney general for review. Any such settlement proposal shall take effect 21 days after its receipt by the attorney general, unless the attorney general objects in writing to the settlement. In the event the attorney general objects to the settlement proposal, such settlement shall not take effect until the objection is resolved by the commissioner and the attorney general.  (e) Where, under the provisions of this section, an amount less than the amount of the assessed liability is accepted in full and final settlement of said liability, the commissioner shall abate the excess of such liability over the amount accepted in settlement.  (f) The commissioner of revenue shall report to the attorney general each settlement which is described in this section and which abates more than $200,000 in tax. The report shall include the identity of the taxpayer, the type and amount of the tax, the amount of interest and penalties, and such other information as is necessary to convey the terms of and reasons for each such settlement. The report shall be prepared on an annual basis and submitted to the attorney general within 60 days of the department of revenue's fiscal year end.
MA Gen L ch 62c § 38 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 38 - Prerequisites for Abatement

Section 38. No tax assessed on any person liable to taxation shall be abated unless the person assessed shall have filed, at or before the time of bringing his application for abatement, a return as required by this chapter for the period to which his application relates; and if he filed a fraudulent return, or having filed an incorrect or insufficient return, has failed, after notice, to file a proper return, the commissioner shall not abate the tax below double the amount for which the person assessed was properly taxable under this chapter.
MA Gen L ch 62c § 39 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 39 - Appeal From Refusal for Abatement

Section 39. Any person aggrieved by the refusal of the commissioner to abate or to refund any tax, in whole or in part, whether such refusal results from the denial of an abatement application made under section 36 or section 37, may appeal therefrom, within 60 days after the date of notice of the decision of the commissioner or within 6 months after the time when the application for abatement is deemed to be denied as provided in section 6 of chapter 58A, as follows:  (a) appeals from the decision of the commissioner as to the value of an asset of the estate for purposes of chapter 65C shall be made by filing a petition with the clerk of the appellate tax board;  (b) appeals from the decision of the commissioner as to all other matters arising under chapter 65C shall be made by filing a petition with either the clerk of the appellate tax board or the probate court having jurisdiction of the estate of the decedent;  (c) appeals from the commissioner's refusal to abate any other tax or to refund any tax, in whole or in part, whether such refusal results from the denial of an abatement application made under section 36 or section 37, shall be made by filing a petition with the clerk of the appellate tax board. If, on hearing, the board or the court, whichever the case may be, finds that the person making the appeal was entitled to an abatement or a refund, it shall make such abatement or refund as it sees fit. If a tax so abated has been paid, the state treasurer, upon presentation to him of the notice of the decision of the board, or the court, shall repay to the petitioner the amount of the abatement and interest computed in accordance with section 40.
MA Gen L ch 62c § 41 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 41 - Remedies; Restrictions

Section 41. The remedies provided by section thirty-seven to forty, inclusive, shall be exclusive, whether or not the tax is wholly illegal. But the word ''exclusive'' in this section shall not be construed to deprive any person of a right of action at law in any federal court.
MA Gen L ch 62c § 42 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 42 - Abatement of Taxes by Appellate Tax Board

Section 42. Taxes with interest and costs thereon, due to the commonwealth, which are unpaid and uncollectible, may be abated by the appellate tax board on the recommendation of the commissioner at any time after the expiration of two years from the date when the same became payable.
MA Gen L ch 62c § 43 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 43 - Unpaid Taxes Not Warranting Collection; Abatement

Section 43. The commissioner is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, if the amount due does not exceed $100 and the commissioner determines, under uniform rules prescribed by him, that the administration and collection costs involved would not warrant collection of the amount due.
MA Gen L ch 62c § 44 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 44 - Sale of Business; Withholdings to Cover Tax; Liability of Purchaser; Certificate From Commissioner

Section 44. (a) If any vendor liable for any amount under chapters sixty-four H or sixty-four I sells out his business or stock of goods or quits the business, his successors or assigns shall withhold a sufficient portion of the purchase price to cover such amount until the former owner produces a certificate from the commissioner showing that it has been paid or that no amount is due. Said certificate shall also indicate that the seller's obligations to the Employment Security Fund pursuant to section fourteen of chapter one hundred and fifty-one A are not included on said certificate.  (b) If the purchaser of a business or stock of goods fails to withhold the portion of the purchase price as required by paragraph (a) he shall become personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price valued in money. Within ninety days after receiving a written request from the purchaser for a certificate, the commissioner shall either issue the certificate or mail a notice to the purchaser at his address as it appears on the records of the commissioner of the amount that must be paid as a condition of issuing the certificate. Failure of the commissioner to mail the notice shall release the purchaser from any further obligation to withhold purchase price as above provided. The time within which the obligation of the successor may be enforced shall start to run at the time the vendor sells out his business or stock of goods or at the time the assessment against the vendor becomes final, whichever event occurs later.
MA Gen L ch 62c § 45 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 45 - Designation of Banks as Depository for Receiving Taxes

Section 45. The commissioner is authorized, subject to the approval of the state treasurer, to designate any bank doing business in the commonwealth as a depository and fiscal agent for the purpose of receiving any tax imposed under the provisions of chapters sixty-two to sixty-five C, inclusive, and section twenty-one of chapter one hundred and thirty-eight in such manner, at such times and under such conditions as the commissioner may prescribe. He shall also prescribe which taxpayers or classes of taxpayers must make payments of taxes to designated banks and the method or methods of making such payments. Notwithstanding any provision of section thirty-three A of this chapter, the commissioner shall also so prescribe the manner, times and conditions under which the receipt of any such tax by a designated bank is to be treated as payment of such tax to the commissioner. The designated bank shall transmit to the commissioner the taxes collected by it on his behalf at such times and in such manner as the commissioner may prescribe.
MA Gen L ch 62c § 45a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 45a - Quarterly Returns; Regulations; Underpayment

Section 45A. With respect to returns required to be filed under sections ten and sixteen, the commissioner, notwithstanding the due date of the return or payment date as set forth in said section sixteen, may, by regulation, allow such classes of taxpayers as he may determine, in lieu of any requirement of filing returns more frequently than quarterly, to make estimated payments of their tax liability on account of each tax period within the calendar quarter and to file a return for the calendar quarter on or before the date that the return for such calendar quarter or the return for the last calendar month of such quarter would otherwise be due.  By regulation, the commissioner shall further provide the manner and conditions under which such returns shall be filed and such tax payments shall be made; shall prescribe additions to tax on account of underpayment of estimated tax similar to those applicable to underpayments of tax under chapter sixty-three B; and may provide that such returns be filed and tax payments be made to a bank designated as a depositary and fiscal agent under section forty-five; provided, however, that payments to such a bank shall not be allowed more often than once per week. The use of a bank for this purpose shall not be considered a violation of the provisions of section twenty-one; provided, however, that all employees of said bank having access to returns or documents to which section twenty-one is applicable shall be subject to the provisions of said section, including the penalties for their violation under subsection (c) of said section.  If any person required by this section or section two of chapter sixty-two B or by regulation of the commissioner to deposit or to make payment of tax in advance of the filing of the return with respect to such payment and such person fails to make such deposit or payment on or before the date prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be imposed upon such person a penalty of five per cent of the amount of the underpayment. For purposes of this paragraph, the term ''underpayment'' means the excess of the amount of the tax required to be so made over the amount, if any, thereof made on or before the date prescribed therefor.