Massachusetts § 48B - Bonds and notes; official statements; advertising; collateral tax consequences to social security recipients
Full text of Massachusetts Massachusetts General Laws § 48B — Bonds and notes; official statements; advertising; collateral tax consequences to social security recipients, with citation guidance and answers to common questions.
§ 48B. Bonds and notes; official statements; advertising; collateral tax consequences to social security recipients
Section 48B. Any official statement prepared in connection with the sale of any bonds or notes of the commonwealth and all advertising of such bonds and notes, the interest on which is excludable from gross income for federal income tax purposes under section 103 of the Internal Revenue Code (26 USC 103), shall include a reference to the collateral tax consequences which may result under section 86 of said Code (26 USC 86) to the holders of such bonds or notes who are recipients of social security benefits.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 48B
What does Massachusetts General Laws § 48B cover?
Section 48B ("Bonds and notes; official statements; advertising; collateral tax consequences to social security recipients") is part of the Massachusetts General Laws, the codified statutory law of Massachusetts. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Massachusetts § 48B?
A common citation format is "Massachusetts General Laws § 48B" (Massachusetts). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Massachusetts law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Massachusetts official source linked on this page or consult a licensed Massachusetts attorney.
How does Massachusetts § 48B apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Massachusetts can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Massachusetts.