Massachusetts § 64 - Optional tax table
Full text of Massachusetts Massachusetts General Laws § 64 — Optional tax table, with citation guidance and answers to common questions.
§ 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.
Frequently Asked Questions About Massachusetts § 64
What does Massachusetts General Laws § 64 cover?
Section 64 ("Optional tax table") 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 § 64?
A common citation format is "Massachusetts General Laws § 64" (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 § 64 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.