reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 61b - Classification and Taxation of Recreational Land › Section 12 - Separation of Land for Non-Recreational Use

Section 12. If, by conveyance or other action of the owner thereof, a portion of land which is valued, assessed and taxed under the provisions of this chapter is separated for a use which does not qualify as recreational land, the land so separated shall be subject to liability for conveyance or roll-back taxes applicable thereto, but such separation shall not impair the right of the remainder of such land to continuance of valuation, assessment and taxation thereunder; provided, however, that such remaining land continues to so qualify.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 61b - Classification and Taxation of Recreational Land › Section 13 - Special or Betterment Assessments

Section 13. Land qualifying for valuation, assessment and taxation under this chapter shall be subject to special assessments or betterment assessments to such pro rata extent as the service or facility financed by such assessment is used for improving the recreational use capability of said land or for the personal benefit of the owner thereof. This assessment shall, however, upon application, be suspended during the time the land is in classified recreational use and shall become due and payable as of the date when the use of the land is changed. Payment of the assessment and interest on it shall be made in accordance with section 13 of chapter 80, but the interest shall be computed from the date of the change in use. If only a portion of a tract of land which benefits from a suspension of payment is changed from that use, the assessment shall become due and payable as of the date when the use was changed only to the extent of and in the proportion that the frontage of that portion bears to the street frontage of the entire tract of land which originally benefited from a suspension of payment. Upon receipt of full payment of a portion of a suspended assessment, the tax collector shall dissolve the lien for the assessment insofar as it affects the portion of the land changed from recreational use. The lien for the portion of the original assessment which remains unpaid shall continue and remain in full force and effect until dissolved in accordance with law. A request for this release shall be made in writing to the tax collector and shall be accompanied by a plan and other information that is required in the case of a request for a division of an assessment under section 10.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 61b - Classification and Taxation of Recreational Land › Section 14 - Roll-Back Taxes; Procedures for Assessment, etc.; Modification or Abatement; Appeals

Section 14. The assessment, collection, apportionment and payment over of the roll-back taxes imposed by section eight shall be governed by the procedures provided for the assessment and taxation of omitted property under section seventy-five of chapter fifty-nine. Such procedures shall apply to each tax year for which roll-back taxes may be imposed notwithstanding the limitation set forth in said chapter fifty-nine with respect to the periods for which omitted property assessments may be imposed. Any person aggrieved by any determination or assessment by the board of assessors under this chapter may within 30 days of the date of notice thereof apply in writing to the assessors for modification or abatement thereof. Any person aggrieved by the refusal of the assessors to modify such a determination or make such an abatement or by their failure to act upon such an application may appeal to the appellate tax board within thirty days after the date of notice of their decision or within three months of the date of the application, whichever date is later. It shall be a condition of such appeal with respect to the annual general property tax that the asserted tax be paid, but no payment shall be required as a condition of such appeal with respect to any asserted conveyance tax or roll-back tax. If any payment of any tax imposed by this chapter should be made and as the result of any such modification or abatement by the board of assessors or decision by the appellate tax board it shall appear that any such tax has been overpaid, such excess payment shall be reimbursed by the town treasurer with interest at the rate of six per cent per annum from time of payment. Collection of any conveyance or roll-back taxes, by sale or taking or otherwise, may be stayed by the appellate tax board while any such appeal is pending. Any partial payment of the asserted tax that may be required by the appellate tax board in connection with such tax shall not exceed one-half of the asserted tax.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 61b - Classification and Taxation of Recreational Land › Section 15 - Certificate of Amount of Conveyance or Roll-Back Tax

Section 15. In connection with any proposed or completed sale or other transfer of any land which has been valued, assessed and taxed under the provisions of this chapter, the owner of record of the land may apply to the board of assessors for a certificate of the amount of conveyance tax and roll-back tax, if any, payable by reason of such sale or other transfer, or that no such tax is payable and stating the amount of any conveyance or roll-back taxes that are payable with respect to such land. Such certificate shall be provided to the applicant within twenty days after application therefor. Such certificate may be recorded with the registry of deeds, and upon such recording of such a certificate become payable, or a certificate by the collector of taxes that the amount of tax stated in such certificate of the board of assessors has been paid, all liens on such land for taxes under this chapter shall terminate, except that any liens for any roll-back taxes assessed by reason of land ceasing to qualify for valuation, assessment and taxation under this chapter after the date of such sale or other transfer, shall continue. In connection with the issuance of such a certificate, the board of assessors may rely upon their own records, affidavits and such other information as they may deem appropriate. The board of assessors shall charge six dollars for each certificate so issued, and the money so received shall be paid into the town treasury.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 61b - Classification and Taxation of Recreational Land › Section 17 - Tax List of Board of Assessors; Information Required

Section 17. The factual details to be shown on the tax list of a board of assessors with respect to land which is valued, assessed and taxed under this chapter shall be the same as those set forth by said board with respect to other taxable property in the same city or town.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 5 - Exempt Income of Individuals; Exemption of Stock Bonus, Pension or Profit-Sharing Trust

Section 5. (a) Notwithstanding the provisions of section four, Part A taxable income, Part B taxable income and Part C taxable income, shall be exempt from all taxes imposed under this chapter if the Massachusetts adjusted gross income for the taxable year does not exceed the following threshold:
(1) in the case of a single person, eight thousand dollars, or
(2) in the case of a husband and wife filing a joint return or a person filing as a head of household, seven thousand six hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter.
(A) an amount equal to that allowed for personal exemptions under clause (A) of subparagraph (1a) of said paragraph or clause (A) of subparagraph (2) of said paragraph, and
(B) an amount equal to the total exemption allowed under subparagraph (3) of said paragraph.
No tax imposed under this chapter shall exceed ten percent of the Massachusetts adjusted gross income less the aforementioned threshold; provided, however, that the provisions of this sentence shall not apply in any case where Massachusetts adjusted gross income exceeds one hundred and seventy-five hundredths of the aforementioned threshold. No exemptions shall be allowed under this section to a married individual filing a separate return, except for those individuals qualifying for head of household under section two (b) of the Code. In the case of a short taxable year, occurring for any reason other than residence during one portion of the normal taxable year and nonresidence during another portion, there shall be substituted for the above threshold amounts, those amounts which bear the same relation to such sums as the number of days in the taxable year bears to three hundred and sixty-five. With respect to a person who is a nonresident for all or part of the taxable year, Massachusetts adjusted gross income shall be determined as if he were a resident of the commonwealth throughout the entire taxable year.
(b) Notwithstanding any other provision of this chapter, no tax shall be imposed under this chapter upon any stock bonus, pension or profit-sharing trust qualifying under section four hundred and one of the Code or any individual retirement account qualifying under section four hundred and eight of the Code.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 5c - Taxation of Unincorporated Homeowners' Association

Section 5C. An unincorporated association within the definition of and electing to be treated as a homeowners' association under section 528(c) of the Code for a taxable year shall be subject to tax under this chapter on its income as a resident individual for the taxable year. Its gross income shall be calculated under subsection (a) of section 2, and its taxable income shall be defined as in section 528(d)(1), (3) of the Code, to the extent consistent with the laws of the commonwealth. No such association shall be allowed the deductions or exemptions under section 3. The modifications under section 528(d)(2) of the Code shall not apply in determining taxable income for purposes of this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 6c - Massachusetts State Election Campaign Fund; Voluntary Contributions

Section 6C. Every individual who files a separate return may voluntarily contribute one dollar to be paid over to the State Election Campaign Fund, established by section forty-two of chapter ten. In the case of a joint return of husband and wife, each spouse may voluntarily contribute one dollar to said fund. A credit in the full amount of any contribution under this section shall be allowed against the tax imposed by this chapter; provided, that for any such return no such credit shall exceed the income tax liability for any taxable year.
A contribution made under this section may be made with respect to any taxable year at the time of filing the return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C.
The provisions of this section shall apply only to residents required to file a return under this chapter.
For purposes of this section the words ''income tax liability for any taxable year'' shall mean the amount of tax imposed by this chapter reduced by sum of the credits allowed by clause (a) of section six.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 6d - Natural Heritage and Endangered Species Fund; Contributions

Section 6D. Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled or may voluntarily add an amount onto any amount due to be credited to the Natural Heritage and Endangered Species Fund. At the beginning of each fiscal year, subject to appropriation, one dollar shall be credited from the General Fund to the Natural Heritage and Endangered Species Fund for each dollar contributed by the public in the prior fiscal year under the provisions of this section. The commissioner of the department of revenue shall certify to the state comptroller total revenues contributed to the Natural Heritage and Endangered Species Fund by individuals in the prior fiscal year.
A contribution made under this section may be made with respect to any taxable year at the time of filing the return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C.
The commissioner shall annually report the total amount designated under this section to the state treasurer who shall credit such amount, plus accrued interest, to the Natural Heritage and Endangered Species Fund.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 6e - Organ Transplant Fund; Voluntary Contributions

Section 6E. Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled or may voluntarily add an amount onto any amount due to be credited to the Organ Transplant Fund, established pursuant to section thirty-five E of chapter ten.
A contribution made under this section may be made with respect to any taxable year at the time of filing a return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C.
The commissioner shall annually report the total amount designated under this section to the state treasurer who shall credit such amount to said Organ Transplant Fund.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 6g - Massachusetts State Public Health HIV and Hepatitis Fund; Voluntary Contributions; Use of Contributions

Section 6G. An individual who files a separate return and a married couple filing a return jointly may voluntarily contribute all or part of a refund to which they are entitled, or may voluntarily add an amount onto an amount due, to be credited to the Massachusetts State Public Health HIV and Hepatitis Fund established pursuant to section 35R of chapter 10.
A contribution made pursuant to this section may be with respect to any taxable year at the time of filing a return of the tax established by this chapter for the taxable year; provided, however, that the commissioner shall prescribe the manner in which such a contribution shall be made on the face of the return required by section 5 of chapter 62C; and provided further, that the commissioner shall assure that taxpayers filing such a form are made clearly aware of their ability to make the contribution under this section.
The commissioner shall annually report the total amount designated under this section to the state treasurer, who shall credit the amount to the Massachusetts State Public Health HIV and Hepatitis Fund.
Contributions credited to the fund may be used for clinical and public health research, program evaluation and prevention, testing and treatment services with the goal of reducing the illness and death related to infection with HIV or viral hepatitis.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 6h - Massachusetts United States Olympic Fund; Voluntary Contributions

Section 6H. Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled, or may voluntarily add an amount onto any amount due, to be credited to the Massachusetts United States Olympic Fund established pursuant to section thirty-five O of chapter ten.
A contribution made under this section may be with respect to any taxable year at the time of filing a return of the tax established by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C; provided, further, that the commissioner shall assure that taxpayers filing any such forms are made clearly aware of their ability to make the contributions provided for by this section.
The commissioner shall annually report the total amount designated under this section to the state treasurer, who shall credit such amount to said Massachusetts United States Olympic Fund.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 6k - Refunds and Contributions Credited to Massachusetts Military Family Relief Fund

Section 6K. (a) Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled, or may voluntarily add an amount onto any amount due, to be credited to the Massachusetts Military Family Relief Fund established pursuant to section 35CC of chapter 10.
(b) A contribution made under this section may be with respect to any taxable year at the time of filing a return of the tax established by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which the contribution shall be made on the face of the return required by section 5 of chapter 62C; and provided, further, that the commissioner shall assure that taxpayers filing the forms are made aware of their ability to make the contributions provided for by this section.
(c) The commissioner shall annually report the total amount designated under this section to the state treasurer, who shall credit the amount to the Massachusetts Military Family Relief Fund.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 6l - Application and Refund of Certain Credits Under Sec. 6; Substantiation of Claims; Regulations

Section 6L. (a) This section shall apply to credits earned under subsection (l) of section 6.
(b) At the written election of a taxpayer entitled to a credit under subsection (l) of section 6, the commissioner shall apply the credit against the liability of the taxpayer as determined on its return, as first reduced by any other available credits, and shall then refund to the taxpayer 90 per cent of the balance of the credits.
(c) The commissioner may require substantiation of a taxpayer's claim for refund under subsection (b) before payment of the refund. No interest shall accrue on the refund under section 40 of chapter 62C before the commissioner's receipt of the substantiation he requested.
(d) The commissioner may adopt regulations or other guidelines as he deems necessary to implement this section. The commissioner shall submit any proposed regulations to the joint committee on revenue and the house and senate committees on ways and means before their adoption by the department. The regulations shall be accompanied by a summary which clearly instructs the taxpayer of his rights under this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 9 - Estates of Deceased Persons

Section 9. Estates of deceased persons, if assessed within the time limited by section twenty-six of chapter sixty-two C, shall be subject to the taxes imposed by this chapter upon all income received by such persons during their lifetime, except that estates of deceased persons who were nonresidents at the time of their death shall be subject only to the taxes imposed by section five A.
The income received by the estates of deceased residents shall be subject to all the taxes imposed by this chapter to the extent that the persons to whom such income is payable, or for whose benefit it is accumulated are residents of the commonwealth; provided, however, if the income received by such estates would be subject to taxation under section five A if received by a nonresident, such income shall be taxable regardless of whether or not the persons to whom such income is payable or for whose benefit it is accumulated are residents or nonresidents of the commonwealth. The income received by the estates of deceased non-residents shall be taxed at the same rate and in the same manner as provided in section five A, and subject to the same exemptions and deductions. Such income shall include as and when received by the executor or administrator all income taxable under this chapter which would have been taxable to the decedent if he had survived to receive it, and the taxes upon such income as shall have become a part of the corpus of his estate under the rules of probate accounting, may be charged against principal in any accounting made by the executor or administrator. All taxes under this section shall be assessed to the executor or administrator and before the appointment of an executor or administrator said taxes may be assessed in general terms to the estate of the deceased and the executor or administrator subsequently appointed shall be liable for the taxes so assessed as though they were assessed to him. No person shall be taxed under this chapter for income received from any executor or administrator which income has itself been taxed under this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 11 - Income Received From Nonresident Trustee

Section 11. Any inhabitant of the commonwealth who receives, is entitled to, or to whom income is available from one or more trustees or other fiduciaries who are not subject to taxation under this chapter, shall be subject to the taxes imposed by this chapter upon such income according to the nature of the income received by such trustees, or other fiduciaries, and shall include such income in a return as required by section six of chapter sixty-two C. Amounts distributed by a charitable remainder annuity trust or a charitable remainder unitrust, as defined in section six hundred and sixty-four of the Code, shall, for the purposes of taxation under this chapter, be considered as having in the hands of the recipients thereof the characteristics described in subsection (b) of said section six hundred and sixty-four.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 11a - Income From Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Deduction and Withholding

Section 11A. Every trustee of a pooled income fund, as defined in section six hundred and forty-two (c)(5) of the Code, and every trustee of a charitable remainder annuity trust or a charitable remainder unitrust, as defined in section six hundred and sixty-four (d) of the Code, who is an inhabitant of the commonwealth and who makes payment to a beneficiary who is an inhabitant of the commonwealth of income subject to the taxes imposed by this chapter shall deduct and withhold tax upon such income at the rate or rates applicable under the provisions of this chapter to the class or classes of income so paid. The amount deducted and withheld as tax, as provided herein, shall be allowed as a credit to the beneficiary entitled to the income against the tax imposed thereon.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 11b - Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Returns, Declarations of Estimated Tax and Payments; Liability

Section 11B. Every trustee who is required to deduct and withhold taxes under section eleven A shall make returns, including declarations of estimated tax, and payments with respect to such taxes in like manner as if the taxes were imposed with respect to income received by the trustee. All provisions of chapter sixty-two C with respect to the assessment, collection and abatement of taxes, interest and penalties which are applicable to trustees subject to tax under section ten shall be applicable to trustees who are required to deduct and withhold taxes under section eleven A; provided, however, that if a trustee who is required to deduct and withhold taxes under section eleven A fails to make payment thereof to the commonwealth, and thereafter the tax against which such withheld tax may be credited is paid, the tax so required to be deducted and withheld to the extent of such payment shall not be collected from the trustee, but this proviso shall in no case relieve the trustee from liability for any penalties or addition to tax otherwise applicable in respect of such failure to make payment.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 13 - Application of Sections to All Fiduciaries

Section 13. Sections 10 and 11 shall so far as apt, apply to executors, administrators, guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors, to the income received by them and to their beneficiaries. All such fiduciaries and their successors in office shall be personally liable for all taxes due under this chapter from them or from their predecessors in office to the value of all property in their hands as such fiduciaries at the time of distribution as provided in section six of chapter sixty-two C.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 14 - Applicability to Corporate Trustees

Section 14. Corporations acting as trustee or in any other fiduciary capacity shall, with respect to the income received by them in that capacity, be subject to this chapter in the same manner and under the same conditions as individual inhabitants of the commonwealth acting in similar capacities, except that no such corporation shall be taxed on account of any property the income of which would be taxable if received by an individual inhabitant, or on account of the income derived from such property, if such property is held by such corporation as mortgagee or pledge to secure the payment of bonds, notes or other evidences of indebtedness the interest on which is subject to taxation to such individual inhabitants of the commonwealth as received it, or the principal of which is exempt from taxation under laws other than this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 16 - Agreement as to Total Tax Due From Trustees

Section 16. For the purpose of facilitating the settlement and distribution of estates held by trustees and the other fiduciaries named in section thirteen, the commissioner may on behalf of the commonwealth agree on the amount of taxes at any time due or to become due from such estates under this chapter, and payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 25 - Individuals, Fiduciaries and Estates Subject to Tax

Section 25. (a) Every individual who while an inhabitant of the commonwealth, and every executor, administrator, trustee or other fiduciary who while such an inhabitant or while acting under an appointment derived from a court in the commonwealth has received any income taxable under this chapter, and the estate of every deceased inhabitant of the commonwealth, shall be subject to the taxes imposed by this chapter.
(b) Any individual (i) who dies while in active service as a member of the Armed Forces of the United States and serving in a combat zone or while a military or civilian employee of the United States as a result of terroristic or military action; and (ii) who otherwise qualifies under the provisions of section 692 of the Internal Revenue Code, shall not be subject to taxation under this chapter to the same extent as that individual is exempt from federal income taxation under said section.
(c)(1) In the case of a specified terrorist victim, any tax imposed by this chapter shall not apply with respect to the taxable year in which falls the date of death, and with respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds, injury, or illness referred to in paragraph (3) were incurred.
(2) If, but for this paragraph, the amount of tax not imposed by paragraph (1) with respect to a specified terrorist victim is less than $3,000, then such victim shall be treated as having made a payment against the tax imposed by this chapter for such victim's last taxable year in an amount equal to the excess of $3,000 over the amount of tax not so imposed.
(3) Subject to such rules as the commissioner may prescribe, paragraph (1) shall not apply to the amount of any tax imposed by this chapter which would be computed by only taking into account the items of income, gain, or other amounts attributable to (i) deferred compensation which would have been payable after death if the individual had died other than as a specified terrorist victim, or (ii) amounts payable in the taxable year which would not have been payable in such taxable year but for an action taken after September 11, 2001.
(4) For purposes of this subsection, the term ''specified terrorist victim'' means any decedent (i) who dies as a result of wounds or injury incurred as a result of the terrorist attacks against the United States on April 19, 1995, or September 11, 2001, or (ii) who dies as a result of illness incurred as a result of an attack involving anthrax occurring on or after September 11, 2001 and before January 1, 2002. Such term shall not include any individual identified by the attorney general of the United States to have been a participant or conspirator in any such attack or representative of such an individual.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 62 - Methods of Accounting; Fiscal Years

Section 62. Income taxable under this chapter shall be determined in accordance with the method of accounting regularly employed in keeping the books of the taxpayer unless it is established that such method does not clearly reflect income. If a taxpayer does not keep books of account, his income shall be determined on the cash receipts and disbursements method of accounting. Any taxpayer who changes the method of accounting regularly employed by him in keeping his books shall not be permitted to report his income on a method different from that used for the preceding year without obtaining the consent of the commissioner. The period for which income is to be computed shall be on the basis of a calendar year unless a taxpayer actually keeps his books of account on the basis of a fiscal year and has obtained permission from the commissioner to report his income on such a basis.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62 - Taxation of Incomes › Section 64 - Optional Tax Table

Section 64. In lieu of computing the taxes imposed by this chapter, a taxpayer may, at his option except as hereinafter provided, determine his tax liability for each class of income in accordance with a tax table prepared by the commissioner and approved by the commissioner. The tax for each bracket of such table shall be computed upon the median of the taxable income for such bracket and shall be computed to the nearest whole dollar. The size of the brackets of taxable income shall be determined by the commissioner and approved by the commissioner. After arriving at the total tax from the applicable tables, the taxpayer shall deduct therefrom the total rounded to the nearest whole dollar of his withheld taxes and payments of his estimated taxes and the credits to which he is entitled. The commissioner may require taxpayers having taxable income within such limits as he may prescribe to use the tax tables for the computation of their tax liabilities under this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 1 - Definitions

Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:—
''Commissioner'', the commissioner of revenue.
''Internal Revenue Code'', the Internal Revenue Code of the United States as amended and in effect for the applicable year;
''Employer'', employer as defined in section thirty-four hundred and one (d) of the Internal Revenue Code;
''Employee'', employee as defined in section thirty-four hundred and one (c) of the Internal Revenue Code, except full time students engaged in seasonal, temporary or part-time employment whose estimated annual income would not exceed two thousand dollars.
''Wages'', for withholding purposes only, wages as defined in section thirty-four hundred and one (a) of the Internal Revenue Code, periodic payments and nonperiodic distributions as defined in section thirty-four hundred and five of said Code and subject to federal withholding, and contributions paid by the employer on behalf of the employee pursuant to subdivision ten of section twenty-two of chapter thirty-two or pursuant to paragraph (i) of section sixty-five D of chapter thirty-two and not otherwise included as wages above.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 3 - Wages; Clarification

Section 3. If the remuneration paid by an employer to an employee for services performed during one half or more of any pay-roll period of not more than thirty-one consecutive days constitute wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one half of any such pay-roll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 5 - Statement to Employee; Requisite Information; Failure of Employer to Withhold or Pay Over Withheld Taxes; Liability

Section 5. Every employer required to deduct and withhold from an employee or payee a tax under section 2 or who would have been required under said section 2 in the case of an employee to deduct and withhold a tax if the employee had not claimed any personal exemption or dependency exemptions, shall furnish to each such employee or payee in respect of the wages or other payments paid by such employer to such employee or payee during the calendar year, on or before January 31 of the succeeding year, or, if an employee's employment is terminated before the close of such calendar year, within 30 days from the day on which the last payment of wages shall be made, a written statement in duplicate showing the name of the employer, the name of the employee or payee and the social security number of the employee or payee, if any, the total amount of wages or other amounts subject to taxation under chapter 62 and the total amount deducted and withheld as tax. The statement shall contain such other information as the commissioner may prescribe. The commissioner may grant reasonable extensions of time, not exceeding 60 days, for the furnishing of the statement.
An employer who fails to withhold or pay to the commissioner any sum required by this chapter to be withheld or paid shall be personally and individually liable therefor to the commonwealth. The term ''employer,'' as used in this section and in section 11, shall include a person or entity required to withhold tax from a payee, an officer or employee of a corporation or a member or employee of a partnership or limited liability company who, as such officer, employee or member is under a duty to withhold and pay over taxes in accordance with this section and section 2. Any sum withheld in accordance with said section 2 shall be considered to be held in trust for the commonwealth.
If an employer in violation of this chapter fails to withhold the tax in accordance with section 2 and thereafter the tax against which such tax may be credited pursuant to section 9 is paid, the tax so required to be withheld shall not be collected from the employer; provided, however, that this paragraph shall not relieve the employer from liability for any penalties or additions to the tax otherwise applicable in respect of such failure to withhold.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 6 - Failure of Employer to Withhold, or to Pay Over Taxes Withheld; Assessment

Section 6. In the event an employer fails to withhold and pay over to the commissioner any amount required to be withheld under section two, such amount shall be assessed against such employer, under the provisions of sections twenty-six to twenty-nine inclusive, of chapter sixty-two C.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 7 - Failure to Withhold or Pay Over Taxes; Effect; Penalty

Section 7. (a) Whenever any employer fails to deduct and withhold taxes, file returns relating thereto, or pay over such taxes to the commissioner at the time and in the manner prescribed by this chapter or by chapter sixty-two C or by any regulation issued thereunder, and is notified, by notice delivered in hand to such employer, of any such failure, then all the requirements of paragraph (b) shall be complied with. In the case of a corporation, partnership or trust, notice delivered in hand to an officer, partner or trustee, shall, for the purposes of this section be deemed to be notice delivered in hand to such corporation, partnership or trust and to all officers, partners, trustees and employees thereof.
(b) Any employer who is required by this chapter or by chapter sixty-two C to deduct and withhold taxes, file returns relating thereto and pay over such taxes to the commissioner, if notice has been delivered to such employer in accordance with paragraph (a), shall withhold the taxes required by section two to be withheld after the delivery of such notice, and, not later than the end of the second banking day after any amount of such taxes is withheld, deposit the same in a separate account in a national bank doing business in the commonwealth or in a trust company chartered by the commonwealth, and shall keep the amount of such taxes so withheld in such account until payment over to the commissioner. Any such account shall be designated as a special fund in trust for the commonwealth, payable to the commonwealth by such employer as trustee.
(c) Whenever the commissioner is satisfied, with respect to any notification made under paragraph (a), that all the requirements of this chapter and of section ten of chapter sixty-two C and the regulations thereunder will thereafter be complied with, he may cancel such notification. Such cancellation shall take effect at such time as is specified in the notice of such cancellation.
(d) Any employer who fails to comply with any provisions of paragraph (b) shall, in addition to any other penalties provided by law, be punished by a fine of not less than one hundred nor more than five thousand dollars, or by imprisonment for not more than one year, or both.
(e) This section shall not apply to any employer who shows that there was reasonable doubt as to whether the law required the withholding of tax, or as to who was required by law to withhold the tax, and shall not apply to any employer who shows that his failure to comply with the provisions of paragraph (b) was due to circumstances beyond his control. For the purposes of the preceding sentence, a lack of funds existing immediately after the payment of wages, whether or not created by the payment of such wages, shall not be considered to be circumstances beyond the control of an employer.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 9 - Credit Against Taxes

Section 9. The amount deducted and withheld as tax under section two during any calendar year upon the wages of any employee shall be allowed as a credit to the recipient of the income against the tax imposed thereon. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last year so beginning.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 10 - Employer's Liability

Section 10. An employer shall be liable for the payment of the tax required to be withheld under section two, and shall not be liable, except as provided in section five, to any person for the amount of any such payment.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 11a - Penalties

Section 11A. In addition to any criminal penalty provided by law, if (1) any individual makes a statement under section four which results in a decrease in the amount deducted or withheld under this chapter, and (2) as of the time of such statement was made, there was no reasonable basis for such statement, such individual shall pay a penalty of five hundred dollars for such statement.
Said penalty shall be paid upon notice by the commissioner and shall be assessed and collected in the same manner as a tax.
The commissioner may waive, in whole or in part, the penalty imposed under this section if the taxes imposed with respect to the individual under chapter sixty-two for the taxable year are equal to or less than the sum of the credits against such taxes allowed by chapter sixty-two and this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 12 - Effect of Payment

Section 12. All taxes deducted and withheld by an employer and paid over to the commissioner pursuant to section five shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 13 - Amount of Estimated Tax

Section 13. Every taxpayer who in any taxable year can reasonably expect to receive income taxable under chapter sixty-two from sources other than wages upon which a tax is required to be withheld under section two and for whom the amount of estimated tax is more than $400 shall make payments of estimated tax pursuant to section fourteen. For the purposes of this section, the amount of estimated tax shall be the amount which the taxpayer estimates as the tax due under chapter sixty-two with respect to the taxable year reduced by the total amount of the credits allowed under section 6 of chapter 62 to which the taxpayer estimates he will be entitled and further reduced by the amount which the taxpayer estimates as the credits to which he will be entitled under section nine for taxes withheld during the taxable year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62b - Withholding of Taxes on Wages and Declaration of Estimated Income Tax › Section 15 - Credit on Estimated Tax Payments

Section 15. All payments of estimated tax made by any taxpayer pursuant to section thirteen shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two, and any taxes in addition thereto.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 2 - Application of Chapter

Section 2. The provisions of this chapter shall, so far as pertinent and consistent, apply to the taxes imposed by chapter sixty A; by chapters sixty-two through sixty-five C, inclusive; by section ten of chapter one hundred and twenty-one A; by section twenty-one of chapter one hundred and thirty-eight; and by any act in addition thereto or amendment thereof.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 62c - Administrative Provisions Relative to State Taxation › Section 3a - Disallowance of Sham Transactions and Related Doctrines; Burden on Taxpayer to Show Business Purpose and Economic Substance Commensurate With Claimed Tax Benefit

Section 3A. In applying the laws referred to in section 2, the commissioner may, in his discretion, disallow the asserted tax consequences of a transaction by asserting the application of the sham transaction doctrine or any other related tax doctrine, in which case the taxpayer shall have the burden of demonstrating by clear and convincing evidence as determined by the commissioner that the transaction possessed both: (i) a valid, good-faith business purpose other than tax avoidance; and (ii) economic substance apart from the asserted tax benefit. In all such cases, the taxpayer shall also have the burden of demonstrating by clear and convincing evidence as determined by the commissioner that the asserted nontax business purpose is commensurate with the tax benefit claimed. Nothing in this section shall be construed to limit or negate the commissioner's authority to make tax adjustments as otherwise permitted by law.