reglab/housing_qa huggingface dataset:
MA Gen L ch 65c § 10 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 10 - Extension of Due Date for Payment of Tax

Section 10. (a) The commissioner may extend the time for payment of the tax imposed by this chapter for a reasonable period not to exceed six months from the date fixed for the payment thereof. If the commissioner finds that the payment on the due date of any part of such tax would result in undue hardship, he may extend the time for payment for a reasonable period not in excess of three years from the date fixed for payment of the tax. If an extension is granted, the commissioner may require the taxpayer:—  (i) to deposit with the state treasurer bonds or other negotiable obligations of the commonwealth or of the United States of America of such aggregate face amount as the commissioner may from time to time deem necessary to adequately secure payment of such taxes; or  (ii) to give a bond to the state treasurer in such amount and with such sureties as the commissioner deems necessary, conditioned upon the payment of the amount with respect to which the extension is granted in accordance with the terms of the extension.  In case of a deposit of bonds or other negotiable obligations with the state treasurer hereunder he shall pay to such taxpayer the interest accruing thereon, and, if such taxes shall be paid in full when due in accordance with the terms of the extension, he shall return such bonds or obligations to the persons entitled thereto; but if such taxes shall not be paid when due, the state treasurer may sell all or any part of such bonds or obligations to satisfy such taxes, and shall return to the taxpayer all the proceeds of such sale, and all such bonds or obligations, remaining in his hands after satisfying such taxes.  (b) If the value of a reversionary or remainder interest in property is included in the value of the gross estate, the payment of the part of the tax imposed by this chapter attributable to such interest may, at the election of the executor, be postponed until six months after the termination of the precedent interest or interests in the property, and the amount the payment of which is so postponed shall then be payable, together with interest thereon at the rate of eight per cent per annum from the date the tax was payable under section thirty-two of chapter sixty-two C until such amount is paid. The postponement of such amount shall be under regulations to be prescribed by the commissioner, and shall be upon condition that the executor, or any other person liable for the tax, shall give bond to the state treasurer in such amount, and with such sureties as the commissioner deems necessary, conditioned upon the payment within six months after the termination of such precedent interest or interests of the amount the payment of which is so postponed together with interest thereon, as hereinbefore provided.
MA Gen L ch 65c § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 13 - Fraudulent Underpayment; Penalty

Section 13. If any part of any underpayment of tax required to be shown on the return required by section seventeen of chapter sixty-two C is due to fraud, there shall be added to the tax an amount equal to fifty per cent of the underpayment. For purposes of this section, the term ''underpayment'' means a deficiency assessed pursuant to subsection (b) of section twenty-six of chapter sixty-two C except that, for this purpose, the tax shown on a return referred to in subsection (a) of said section twenty-six shall be taken into account only if such return was filed before the last day prescribed for the filing of such return, determined with regard to any extension of time. If any penalty is assessed for fraud under this section for an underpayment of tax required to be shown on the return, no penalty under section thirty-three of chapter sixty-two C shall be assessed with respect to the same underpayment.
MA Gen L ch 65c § 15 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 15 - Assessment of Tax on Decedent's Transferee

Section 15. (a) The amount of the liability, at law or in equity, of a transferee of property of a decedent in respect of the tax imposed by this chapter shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of the tax with respect to which the liability was incurred. Any such liability may be either as to the amount of tax shown on a return or as to any deficiency in tax.  (b) The period of limitations for assessment of any such liability of a transferee shall be as follows:—  (i) In the case of the liability of an initial transferee, within one year after the expiration of the period of limitation for assessment against the transferor.  (ii) In the case of the liability of a transferee within one year after the expiration of the period of limitation for assessment against the preceding transferee, but not more than three years after the expiration of the period of limitation for assessment against the initial transferor;  except that if, before the expiration of the period of limitation for the assessment of the liability of the transferee, a court proceeding for the collection of the tax or liability in respect thereof has been begun against the initial transferor or the last preceding transferee, respectively, then the period of limitation for assessment of the liability of the transferee shall expire one year after the return of execution.  (c) In the absence of notice to the commissioner under section sixteen of the existence of a fiduciary relationship, any notice of liability enforceable under this section, if addressed in the name of the decedent or other person subject to liability and mailed to his last known address, shall be sufficient.  (d) As used in this section, the term ''transferee'' includes donee, heir, legatee, devisee and his distributee, and includes a person who, under subsection (b) of section fourteen, is personally liable for any part of the tax.
MA Gen L ch 65c § 16 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 16 - Executor; Fiduciaries; Assumption of Powers and Duties

Section 16. (a) Upon notice to the commissioner that any person is acting as executor, such person shall assume the powers, rights, duties and privileges of an executor in respect of the tax imposed by this chapter until notice is given that such person is no longer acting as executor.  (b) Upon notice to the commissioner that any person is acting in a fiduciary capacity for a person subject to the liability specified in section fifteen, the fiduciary shall assume on behalf of such person the powers, rights, duties, and privileges of such person under such section, except that the liability shall be collected from the estate of such person, until notice is given that the fiduciary capacity has terminated.
MA Gen L ch 65c § 24 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 24 - Documents; Issuance; Fees

Section 24. The commissioner is hereby authorized to issue the following documents and to charge and collect therefor the fees as determined annually by the commissioner of administration under the provision of section three B of chapter seven, except that in those cases where a fee has been paid with the filing of a return under section seventeen of chapter sixty-two C, no additional fee shall be charged or collected for copies of any of said documents. In each case, the fee for a duplicate original or for additional copies of any document shall be the same as for the document itself.  (a) For a certificate of release of any lien imposed by this chapter, a certificate of discharge of any property subject to any lien imposed by this chapter, or a certificate that particular property is free of any lien imposed by this chapter.  (b) For a certificate showing no tax is due under this chapter as a result of the death of a specified decedent.  (c) For a copy of a computation sheet showing the computation of the tax due under this chapter as a result of the death of a specified decedent.  (d) For a certificate showing the amount of tax paid under this chapter.  (e) For a duplicate copy of a notice of assessment showing the amount of any tax assessed under this chapter.  (f) For a duplicate copy of a receipt showing the amount of any tax paid under this chapter.
MA Gen L ch 65c § 26 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 26 - Tax Evasion; Penalties

Section 26. Any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than five thousand dollars, or by imprisonment for not more than two and one half years, or both.
MA Gen L ch 65c § 27 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 27 - Willful Failure to Pay Tax or Provide Information; Penalties

Section 27. Except as otherwise expressly provided in this chapter, any person required under this chapter to pay any tax, or required by this chapter or chapter sixty-two C, or regulations made under the authority of chapter fourteen and chapter sixty-two C to make a return or supply any information, who willfully fails to pay such tax or make such return or supply such information at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars, or by imprisonment in a jail or house of correction for not more than one year, or both.
MA Gen L ch 65c § 28 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 65c - Massachusetts Estate Tax|Section 28 - Removal or Concealment of Goods; Penalties

Section 28. Any person who removes, deposits or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, with intent to evade or defeat the assessment or collection of any tax imposed by this chapter shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars or imprisonment in jail for not more than two years, or both.
MA Gen L ch 63d § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63d - Taxation of Pass-Through Entities|Section 1 - Definitions

[ Text of section added by 2021, 69, Sec. 1 effective September 30, 2021 for tax years beginning on or after January 1, 2021. See. 2021, 69, Sec. 2.]  Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:  "Code'', the Internal Revenue Code of the United States as defined in section 1 of chapter 62.  "Commissioner'', the commissioner of revenue.  "Eligible pass-through entity'', an S corporation under section 1361 of the Code, a partnership under section 7701 of the Code or a limited liability company that is treated as an S corporation or partnership under said section 1361 of the Code or said section 7701 of the Code.  "Qualified income taxable in Massachusetts'', the income of an eligible pass-through entity determined under chapter 62 allocable to a qualified member and included in the qualified member's Massachusetts taxable income under said chapter 62.  "Qualified member'', a shareholder of an S corporation or a partner in a partnership, including a member of a limited liability company that is treated as an S corporation or partnership under section 1361 of the Code or section 7701 of the Code, that is a natural person or trust or estate subject to tax under section 10 of chapter 62; provided, however, that a qualified member may be a resident, nonresident or a part-year resident.
MA Gen L ch 63d § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63d - Taxation of Pass-Through Entities|Section 2 - Refundable Credit for Eligible Pass-Through Entity

[ Text of section added by 2021, 69, Sec. 1 effective September 30, 2021 for tax years beginning on or after January 1, 2021. See. 2021, 69, Sec. 2.]  Section 2. An eligible pass-through entity may elect to pay an excise on its qualified income taxable in Massachusetts at a rate of 5 per cent. A qualified member of an electing eligible pass-through entity shall be allowed a refundable credit against the tax imposed under this chapter. The credit shall be available to qualified members in an amount proportionate to each qualified member's share of the tax due and paid under this chapter by the eligible pass-through entity multiplied by 0.9. The credit shall be available for the member's taxable year in which the electing eligible pass-through entity's taxable year ends.
MA Gen L ch 63d § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63d - Taxation of Pass-Through Entities|Section 3 - Application of Chapter 63d

[ Text of section added by 2021, 69, Sec. 1 effective September 30, 2021 for tax years beginning on or after January 1, 2021. See. 2021, 69, Sec. 2.]  Section 3. This chapter shall not apply to any taxable year for which the federal limitation on the state and local tax deduction imposed by section 164(b)(6) of the Internal Revenue Code of the United States, as amended and in effect for the applicable year, has expired or is otherwise not in effect.
MA Gen L ch 63d § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63d - Taxation of Pass-Through Entities|Section 4 - Timing of Payment of Excise Tax

[ Text of section added by 2021, 69, Sec. 1 effective September 30, 2021 for tax years beginning on or after January 1, 2021. See. 2021, 69, Sec. 2.]  Section 4. The excise under this chapter shall be in addition to, and not in lieu of, any other Massachusetts tax required to be paid, including tax imposed by chapter 62 or chapter 63. The excise under this chapter shall be due and payable on the eligible pass-through entity's original, timely-filed return. A return that reports the excise shall be due at the same time as a partnership information return or corporate excise return would be due for the entity under chapter 62C. Nothing in this chapter shall alter any filing requirements for a qualified member under said chapter 62C.
MA Gen L ch 63d § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63d - Taxation of Pass-Through Entities|Section 5 - Collection and Administration of Excise Tax

[ Text of section added by 2021, 69, Sec. 1 effective September 30, 2021 for tax years beginning on or after January 1, 2021. See. 2021, 69, Sec. 2.]  Section 5. The collection and administration of the excise under this chapter shall be governed by chapter 62C unless expressly provided otherwise in this chapter or in regulations promulgated by the commissioner pursuant to this chapter.
MA Gen L ch 63d § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63d - Taxation of Pass-Through Entities|Section 6 - Elections

[ Text of section added by 2021, 69, Sec. 1 effective September 30, 2021 for tax years beginning on or after January 1, 2021. See. 2021, 69, Sec. 2.]  Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.
MA Gen L ch 63d § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 63d - Taxation of Pass-Through Entities|Section 7 - Regulation and Guidance

[ Text of section added by 2021, 69, Sec. 1 effective September 30, 2021 for tax years beginning on or after January 1, 2021. See. 2021, 69, Sec. 2.]  Section 7. The commissioner shall promulgate regulations or other guidance to carry out the purposes of this chapter. Such regulations or other guidance may: (i) make the credit available to qualified members with income from eligible pass-through entities that in turn have income from other eligible pass-through entities; (ii) provide rules on the application of this chapter to eligible trusts and estates; and (iii) require estimated payments of the excise by electing eligible pass-through entities and their qualified members in a manner consistent with chapter 62B.
MA Gen L ch 66 § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title X - Public Records|Chapter 66 - Public Records|Section 1 - Supervision of Public Records; Powers and Duties

Section 1. The supervisor of public records, in this chapter called the supervisor of records, shall take necessary measures to put the records of the commonwealth, counties, cities or towns in the custody and condition required by law and to secure their preservation. He shall see that the records of churches, parishes or religious societies are kept in the custody and condition contemplated by the various laws relating to churches, parishes or religious societies, and for these purposes he may expend from the amount appropriated for expenses such amount as he considers necessary. The supervisor of records shall adopt regulations pursuant to the provisions of chapter thirty A to implement the provisions of this chapter.
MA Gen L ch 66 § 1a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title X - Public Records|Chapter 66 - Public Records|Section 1a - Creation of Educational Materials; Preparation of Forms and Reference Materials; Operation of Website; Development of Best Practices

Section 1A. The supervisor of records shall:  (i) create educational materials or guides for agencies and municipalities, and may make available training in order to foster awareness and compliance with this chapter; and  (ii) prepare forms, guidelines and reference materials for agencies and municipalities to use and disseminate to individuals seeking access to public records to assist them in making informed public records requests.  The supervisor of records shall make the forms, guidelines and reference materials available at no cost on a website operated by the secretary of the commonwealth. Upon request and to the extent feasible, the supervisor of public records shall assist each agency and municipality in developing best practices to facilitate compliance with this chapter and to promote access to public records.
MA Gen L ch 66 § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title X - Public Records|Chapter 66 - Public Records|Section 3 - ''record'' Defined; Quality of Paper and Film; Microfilm Records

Section 3. The word ''record'' in this chapter shall mean any written or printed book or paper, or any photograph, microphotograph, map or plan. All written or printed public records shall be entered or recorded on paper made of linen rags and new cotton clippings, well sized with animal sizing and well finished or on one hundred per cent bond paper sized with animal glue or gelatin, and preference shall be given to paper of American manufacture marked in water line with the name of the manufacturer. All photographs, microphotographs, maps and plans which are public records shall be made of materials approved by the supervisor of records. Public records may be made by handwriting, or by typewriting, or in print, or by the photographic process, or by the microphotographic process, or by electronic means, or by any combination of the same. When the photographic or microphotographic process is used, the recording officer, in all instances where the photographic print or microphotographic film is illegible or indistinct, may make, in addition to said photographic or microphotographic record, a typewritten copy of the instrument, which copy shall be filed in a book kept for the purpose. In every such instance the recording officer shall cause cross references to be made between said photographic or microphotographic record and said typewritten record. If in the judgment of the recording officer an instrument offered for record is so illegible that a photographic or microphotographic record thereof would not be sufficiently legible, he may, in addition to the making of such record, retain the original in his custody, in which case a photographic or other attested copy thereof shall be given to the person offering the same for record, or to such person as he may designate.  Subject to the provisions of sections one and nine, a recording officer adopting a system which includes the photographic process or the microphotographic process shall thereafter cause all records made by either of said processes to be inspected at least once in every three years, correct any fading or otherwise faulty records and make report of such inspection and correction to the supervisor of records.
MA Gen L ch 66 § 3a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title X - Public Records|Chapter 66 - Public Records|Section 3a - Recommendations for Employment Submitted in Support of Candidates Hired by the Commonwealth; Use of Recommendation by Hiring Authority

Section 3A. Recommendations for employment submitted in support of candidates who are hired by the commonwealth, or any political subdivision of the commonwealth, in the position to which the recommendations were applicable, shall be considered public records under section 7 of chapter 4 and this chapter; provided, however that this shall not apply to internal communications. Recommendations for employment submitted in support of candidates applying for employment by the commonwealth, or any political subdivision of the commonwealth, shall not be considered by a hiring authority until the applicant has met all other qualifications and requirements for the position to be filled; provided, however, that a hiring authority may, in accordance with said agency's regular practice for conducting reference checks, contact and speak with a reference provided to it by a candidate for employment, or contact and speak with any person who has submitted a written recommendation on behalf of a candidate for employment with said agency.