Massachusetts Code — 62
Browse 38 sections in division 62 of the Massachusetts code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 1. Definitions
- § 2. Gross income, adjusted gross income and taxable income defined; classes
- § 3. Taxable income: adjusted gross income less deductions and exemptions
- § 4. Rates of tax for residents, non-residents and corporate trusts
- § 5. Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
- § 5A. Taxation of income earned by non-residents; regulations; certain military personnel
- § 5C. Taxation of unincorporated homeowners' association
- § 6. Credits
- § 6C. Massachusetts State Election Campaign Fund; voluntary contributions
- § 6D. Natural Heritage and Endangered Species Fund; contributions
- § 6E. Organ Transplant Fund; voluntary contributions
- § 6F. Gross income; determination of capital gains; basis of property
- § 6G. Massachusetts State Public Health HIV and Hepatitis fund; voluntary contributions; use of contributions
- § 6H. Massachusetts United States Olympic Fund; voluntary contributions
- § 6I. Low-income housing tax credit
- § 6J. Massachusetts historic rehabilitation tax credit
- § 6K. Refunds and contributions credited to Massachusetts Military Family Relief Fund
- § 6L. Application and refund of certain credits under Sec. 6; substantiation of claims; regulations
- § 6M. Contribution of refund to Homeless Animal Prevention and Care Fund; annual report
- § 6O. Massachusetts homeownership tax credit; application; amount awarded; completion of qualified homeownership development project; sponsor; transfer, sale or assignment of tax credit; duties of director; adoption and promulgation of rules and regulations
- § 9. Estates of deceased persons
- § 10. Income from trust estates; deductions
- § 10A. Qualified funeral trusts
- § 11. Income received from nonresident trustee
- § 11A. Income from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding
- § 11B. Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
- § 13. Application of sections to all fiduciaries
- § 14. Applicability to corporate trustees
- § 15. Duties of corporate trustees
- § 16. Agreement as to total tax due from trustees
- § 17. Partners subject to tax; distributive shares; partners' separate returns; determination of income; common trust funds
- § 17A. Taxation of shareholders of S corporations
- § 25. Individuals, fiduciaries and estates subject to tax
- § 42. Liability of fiduciaries
- § 54. Severability
- § 62. Methods of accounting; fiscal years
- § 63. Installment transactions
- § 64. Optional tax table