reglab/housing_qa huggingface dataset:
MA Gen L ch 62c § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 8 - Annual Reports by Entities Doing Business in the State; Trustee and Fiduciary Reports

Section 8. Every individual, corporation, partnership, association, trust, estate, organization, society, club, governmental agency or any other entity doing business in the commonwealth shall report annually to the commissioner, in such form as he may from time to time prescribe, giving the names and addresses of all residents of the commonwealth and other persons deriving income in the commonwealth to whom it has paid any income subject to taxation under chapter sixty-two during the preceding calendar year on the same basis as is required by the federal government under the Code; provided, however, that the commissioner may require additional reporting requirements that differ from those required by the federal government under the Code; and provided further, that the report shall state the amount of income paid by the payor. The same basis of reporting shall be utilized for income that is subject to taxation or withholding under chapter 62 or 62B but is not subject to taxation or withholding under the Code.  Every trustee or other fiduciary who is an inhabitant of or has derived his appointment from a court of the commonwealth and who in such capacity receives income which, if received by an individual inhabitant of the commonwealth, would be taxable under chapter sixty-two, but which is not so taxable to such trustee or fiduciary, shall file with the commissioner for each calendar year during which he has distributed to such an inhabitant any such income not previously returned, and upon final distribution of the estate or trust in case any such income is distributed as aforesaid, a return in such form as the commissioner may from time to time prescribe, giving the name and residence of every such inhabitant and the amount and kind of income so distributed to him which is taxable under chapter sixty-two.  The returns and reports required by this section shall be made on or before June first in each year; but the commissioner may authorize them to be made at any other date and in connection with any other reports or returns that may be required to be filed with him.
MA Gen L ch 62c § 8a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 8a - Show Promoters; Reports; Records

Section 8A. Every promoter shall file with the commissioner a report for each calendar month for all shows held within the commonwealth with respect to which he was a promoter, listing the date and place of each show and the name, address and vendor registration number, by show, of every person whom he permitted to display for sale or to sell tangible personal property subject to tax under chapter sixty-four H at such show. Such report shall be filed within twenty days after the end of such calendar month. Every person shall furnish the promoter of any show at which such person displays for sale or sells tangible personal property subject to tax under chapter sixty-four H with a statement of his name, address and vendor registration number for the promoter's use in filing the report required herein.  Every promoter shall keep a record of the date and place of each show and the name, address and vendor registration number of every person whom he permits to display for sale or to sell tangible personal property subject to tax under chapter sixty-four H at such show. Such records shall be open to inspection and examination at any reasonable time by the commissioner or his duly authorized representative and such records shall, unless the commissioner consents in writing to an earlier destruction, be preserved for three years after the date the report was filed or the date it was due, whichever occurs later, except that the commissioner may by regulation require that they be kept for a longer period of time. Such records may be kept within the meaning of this section when reproduced on any photographic, microfilm or other process which actually reproduces the original record.
MA Gen L ch 62c § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 9 - Failure to File Returns Required by Sec. 6 or Sec. 7; Petition for Mandamus; Hearings; Costs

Section 9. If any person fails to file an income tax return required by section six or seven of this chapter, any justice of the supreme judicial or the superior court, on petition of the commissioner or of any ten taxable inhabitants of the commonwealth, shall issue a writ of mandamus requiring such person to file such return. The order of notice on the petition shall be returnable not later than ten days after the filing thereof. The petition shall be heard and determined on the return day or on such day thereafter as the court shall fix, having regard to the speediest possible determination of the cause consistent with the rights of the parties. The judgment shall include costs in favor of the prevailing party. All writs and processes may be issued from the clerk's office in any county, and, except as aforesaid, shall be returnable as the court orders.
MA Gen L ch 62c § 10 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 10 - Withholding Tax Returns; Payment

Section 10. Every employer who is required to deduct and withhold taxes under section two of chapter sixty-two B shall file returns and make payments of such taxes in the manner prescribed in regulations prepared by the commissioner. Such regulations, in so far as practicable shall generally conform to the payment requirements of the federal withholding law established pursuant to the regulations promulgated under applicable sections of the Code.
MA Gen L ch 62c § 11 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 11 - Corporate Returns

Section 11. Except as otherwise provided in this chapter, every business corporation, as defined in section 30 of chapter 63, shall file a return providing such information as the commissioner deems necessary for the determination of the taxes imposed upon it by said chapter 63. Except as otherwise provided in this chapter, an S corporation, as defined under section 1361 of the Internal Revenue Code, as amended and in effect for the taxable year, shall file a return on or before the fifteenth day of the third month following the close of each taxable year, and any other business corporation shall file a return on or before the fifteenth day of the fourth month following the close of each taxable year.  The filing of a combined report pursuant to section 32B of chapter 63 in the manner prescribed by the commissioner shall satisfy the filing requirements of this section for any business corporation that, pursuant to such combined report, calculates and reports its own individual corporate excise liability based on the income and non-income measures of the corporate excise or minimum excise tax as applicable under section 32D or 39 of said chapter 63. A combined report shall not constitute a filing under this section for any business corporation that does not calculate and report its own individual corporate excise liability under said sections 32D and 39 of said chapter 63, whether or not such business corporation's income, sales or other attributes may be taken into account in the calculation of the excise under this chapter of an affiliated corporation that does calculate and report an individual corporate excise pursuant to such combined report.
MA Gen L ch 62c § 11a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 11a - Filing by Means of Combined Report; Principal Reporting Corporation Treated as Agent for All Participating Corporations With Respect to Required Notices and Actions

Section 11A. In the case of 1 or more corporations that participate or are required to participate in a filing by means of a combined report under section 32B of chapter 63, the commissioner may treat the principal reporting corporation as the agent for all such corporations with respect to all notices and actions authorized or required by this chapter and said chapter 63, whether relating to the income measure or non-income measure of the corporate excise of any such corporation or to the minimum excise tax liability of any such corporation. Such notices and actions include, without limitation: (i) notices and actions associated with processes such as assessment of tax; (ii) execution of consents to extend the time for assessment of tax; (iii) abatements; (iv) hearing requests; (v) refunds; and (vi) collection activity. Nothing in this section shall preclude the commissioner from separately taking any such action or directing any notice to any individual corporation subject to tax under said chapter 63, even where such corporation participated in or was required to participate in the filing of a combined report. Under this chapter, the commissioner may collect any unpaid tax from any individual corporation participating or required to participate in a filing through the means of a combined report to the extent of the joint and several liability for such amount under subsection (e) of said section 32B of said chapter 63.
MA Gen L ch 62c § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 13 - Tangible Personal Property; Reports by Organizations Filing Return Under Sec. 11 or Sec. 12

Section 13. The commissioner may require from any corporation, company, organization or association required to file a return under sections eleven or twelve of this chapter to report in such return such information as the commissioner deems necessary relative to tangible personal property situated in this commonwealth with respect to which such corporation, company, organization or association is either lessor or lessee. Failure to supply such information when required shall make the return an insufficient return under section twenty-eight of this chapter.
MA Gen L ch 62c § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 14 - Report of Gross Receipts by Taxpayers Subject to Chapter 63a; Computation of Tax

Section 14. Every taxpayer subject to taxation under chapter sixty-three A shall on or before April fifteenth of each year make a return to the commissioner of the total amount of its gross receipts for the preceding calendar year and compute the amount of the tax prescribed by section two of chapter sixty-three A.
MA Gen L ch 62c § 15 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 15 - Signing of Returns Required by Secs. 11 to 14

Section 15. Returns required by sections eleven to fourteen, inclusive, shall be signed by the treasurer or assistant treasurer, or in their absence or incapacity by any other principal officer, of the corporation, company, organization or association making the return.
MA Gen L ch 62c § 17 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 17 - Return by Executor

Section 17. (a) An executor, as defined in chapter sixty-five C, of the estate of a resident or nonresident decedent, shall, within nine months after the date of the decedent's death, make a return with respect to the tax imposed by chapter sixty-five C if, in the case of a decedent dying on or before December thirty-first, nineteen hundred and ninety-six, the Massachusetts gross estate exceeds the amount of the exemption afforded by subsection (a) of section three of chapter sixty-five C, or in the case of a decedent dying thereafter, the estate is liable for any amount of tax under chapter sixty-five C. For purposes of this section the Massachusetts gross estate of a nonresident decedent shall be computed as if the decedent had been a resident. Such return shall be in such form as may be prescribed by the commissioner. The return shall be accompanied by a filing fee as determined annually by the commissioner of administration under the provision of section three B of chapter seven.  (b) If the executor is unable to make a complete return as to any part of the federal gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the commissioner such person shall in like manner make a return as to such part of the federal gross estate.
MA Gen L ch 62c § 18 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 18 - Beano, Raffle, or Bazaar; Organizations Required to File Returns

Section 18. Every organization operating or conducting a game under section thirty-eight of chapter ten shall within ten days after such game is held file an information return with the commissioner containing the names and addresses of all persons receiving prizes over five hundred dollars in such game and the amount of every such prize.
MA Gen L ch 62c § 19 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 19 - Extension of Time for Filing Return

Section 19. For good cause the commissioner may grant a reasonable extension of time for filing any return required by this chapter, provided that the taxpayer, on or before the date prescribed for payment of the tax, files a tentative return, in such form as the commissioner may require, and pays therewith the amount of tax reasonably estimated to be due.  An extension of six months for filing any return required by section eleven or twelve shall be allowed any corporation if, in such manner and at such time as the commissioner may prescribe, such corporation files a request, in such form as the commissioner may require, and pays, on or before the date prescribed for payment of the tax, the amount of tax reasonably estimated to be due under this chapter; but this extension may be terminated at any time by the commissioner by mailing to the corporation notice of such determination at least ten days prior to the date for termination fixed in such notice.  Failure to pay fifty per cent of the tax due with respect to returns required by sections eleven or twelve of this chapter or eighty per cent of the tax due with respect to other returns required by this chapter on or before the date the tax imposed is required to be paid shall void any extension of time and the return shall be subject to penalty as a late return.
MA Gen L ch 62c § 20 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 20 - Inspection of Returns, Books, Accounts and Other Records in Possession of Commissioner

Section 20. Returns shall be open to the inspection of the commissioner, and his deputies, assistants and clerks when acting under his authority. The books, accounts and other records in the hands of the commissioner, except returns, shall be open to the inspection of the state auditor, and his deputies, assistants and clerks when acting under his authority for the purpose of auditing the accounts of the commissioner.
MA Gen L ch 62c § 21b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 21b - Unauthorized Willful Inspection of Information Contained in Return or Document Filed With the Commission; Penalties

Section 21B. The unauthorized willful inspection of information contained in or set forth in a return or document filed with the commissioner, or of information which can identify a particular taxpayer that is received by the commissioner for the purposes of tax administration from the Internal Revenue Service or other taxing authority or derived from any other source, by (1) an employee of the commonwealth or a city or town therein, including the commissioner or a deputy, assistant, clerk, or assessor; (2) an employee of another state; (3) a person under contract with the commonwealth or an officer, director, or employee thereof; or (4) a person obtaining unauthorized access to a return, document, or information while the return, document, or information, including a return, document, or information stored in computer systems or computer files, is in the custody of the commissioner or of any other person or entity described in clauses (1) to (3), inclusive, is prohibited.  A violation of this subsection shall be punished by a fine of not more than $1,000 per return, document, or taxpayer, as the court determines, with respect to which information was inspected, or by imprisonment for not more than 1 year, or both, and by disqualification from holding office in the commonwealth for a period, not exceeding 3 years, as the court determines.  The determination by the commissioner that an employee of the department of revenue, or the determination by another agency head that an employee of such other agency has, in contravention of this subsection, willfully inspected information where the inspection was unauthorized and not protected by the good faith provision of this subsection, shall be grounds for dismissal of the employee.  A violation, as determined by the commissioner, of this subsection by any officer, director or employee of any person under contract with the commonwealth shall be grounds for prohibiting the officer, director or employee from working on the contract. A violation, as determined by the commissioner, of this subsection by a person under contract with the commonwealth, or an officer, director, or employee thereof, shall also be cause for terminating a current contract between the commonwealth and for prohibiting the contractor from entering into a future contract with the commonwealth.
MA Gen L ch 62c § 22 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 22 - Inspection or Use of Returns or Other Information by Governmental Agencies

Section 22. The commissioner may permit the Secretary of the Treasury of the United States or his delegate, or the proper tax officer of any territory, state or political subdivision thereof, or any agent or agency designated under the laws of any territory, state or political subdivision thereof to be the representative of such territory, state or political subdivision to inspect any return required to be filed with the commissioner, or may furnish to such officer or his authorized representative an abstract of any such return or supply him with information concerning any item contained in any such return, or disclosed by any investigation of tax liability due under any such return, whether or not filed, but such permission shall be granted or such information furnished to such officer or his representative only if the laws of the United States or of such other territory, state or political subdivision thereof, as the case may be, generally restrict the disclosure of such information except for the purpose of administering tax laws, grant substantially similar privileges to the commissioner and such information is to be used exclusively for the purpose of administering the tax laws of the United States or of such territory, state or political subdivision thereof; and provided further, the commissioner may furnish to the Secretary of the Treasury of the United States or his delegate, or to the proper tax officer of any territory, state or political subdivision or to any agent or agency designated under the laws of any territory, state or political subdivision thereof copies of tax returns filed with him and other tax information, as he may consider proper, for use in court actions or proceedings involving exclusively the administration of the tax laws of the United States, of any territory, or state or any political subdivision thereof, whether civil or criminal, if a written request therefor has been made to the commissioner by the Secretary of the Treasury of the United States or his delegate or by the proper tax officer of any territory, state or political subdivision thereof or of any agent or agency designated under the laws of any territory, state or political subdivision thereof, provided that the laws of the United States or of any territory, state or political subdivision grant substantially similar powers to the Secretary of the Treasury of the United States or his delegate or to the proper tax officer of any territory, state or political subdivision thereof or to any agent or agency designated under the laws of any territory, state or political subdivision thereof. If the commissioner has so authorized use of returns or other information in such actions or proceedings, the commissioner or any employee delegated by him may testify in such actions or proceedings in respect to such returns or other information.
MA Gen L ch 62c § 23 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 23 - Participation of Commissioner With Governmental Officers or Agencies to Determine Tax Liability; Certificate by Commissioner

Section 23. The commissioner may participate jointly with the Secretary of the Treasury of the United States or his delegate, or with the proper tax officer of any territory, state or political subdivision thereof or with any agent or agency designated under the laws of any territory, state or political subdivision thereof in the examination, verification, assessment, audit or other activity to determine the proper tax liability due on any tax return required to be filed with him. The commissioner may participate jointly with said tax officers in the examination, verification, assessment, audit or other activity to determine the proper tax liability due on any tax return required to be filed with the Internal Revenue Service or with any territory, state or political subdivision thereof to the extent that the tax of the federal government or of the territory, state or political subdivision thereof is similar to a tax imposed by the commonwealth. A certificate by the commissioner that the tax of the federal government or of such other territory, state or political subdivision thereof is similar to a tax imposed by the commonwealth shall be prima facie evidence of such similarity.