Massachusetts Code — 63
Browse 99 sections in division 63 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. Financial institutions; excise rate
- § 2A. Financial institutions; determination of net income
- § 2B. S corporations; excise rate; determining factors of amount
- § 7. Effect of assessment on other levies
- § 20. Premiums subject to taxation; rate
- § 21. Additional tax on foreign companies
- § 22. Domestic companies other than life; premiums subject to taxation; rate
- § 22A. Domestic companies; annual total gross investment income earned tax
- § 22B. Investment privilege excise; net investment income
- § 22C. Credit against investment privilege excise
- § 22D. Gains, determination for investment privilege excise purposes; definitions
- § 23. Foreign companies; premiums subject to taxation; rate
- § 24. Deductions
- § 24A. Retaliatory taxes; applicability and reciprocal exemption; definition
- § 26. Examination of records
- § 28. Payment; time; basis for liability
- § 29. Liability for taxes
- § 29A. Fire and marine companies; tax on underwriting profit; computation
- § 29B. Taxation of reciprocal or inter-insurance exchange agents
- § 29C. Life insurance companies; credits against taxes imposed by Secs. 20 and 22
- § 29D. Property and casualty insurance companies; taxes on premiums; credits against taxes imposed by Secs. 22 and 23
- § 29E. Definitions; property and casualty insurance companies; retaliatory taxes; credits against taxes imposed by Sec. 22
- § 30. Definitions; value of tangible property; net worth
- § 31A. Investment credit for certain corporations; limitations
- § 31C. Credit for certain corporations; increase in number of full-time employees
- § 31D. Definitions applicable to Secs. 31D to 31F
- § 31E. Credit for company shuttle van purchase or lease expenses
- § 31F. Vanpool vehicle registration; fee
- § 31H. Definitions; state low-income housing tax credit; eligibility; allocation; recapture
- § 31I. Transactions with related members; adding back of certain deductions
- § 31J. Deductible interest; interest paid to related member; taxpayer's burden to show disallowance of deduction unreasonable
- § 31K. Deductible interest; adjustments; applicability
- § 31M. Life sciences tax credit
- § 31N. Determination of gross income; adjustment to federal gross income
- § 32B. Combined reporting; corporations subject to combination; apportionment of income; joint and several liability; regulations; affiliated group election
- § 32C. Maximum amount of credits; carryover
- § 32D. S corporations; net income measure
- § 32E. Application and refund of credits earned under Sec. 38X; substantiation of claims; regulations
- § 38. Determination of net income derived from business carried on within commonwealth
- § 38A. Taxable net income
- § 38B. Financial institutions and business corporations engaged exclusively in buying, selling, dealing in or holding securities; excise rate
- § 38D. Deduction of expenditures for industrial waste treatment or air pollution control facilities
- § 38E. Eligible business facility; excise credit
- § 38F. Deduction from net income for compensation paid to individuals employed by eligible business facility domiciled in present or former eligible section of substantial poverty
- § 38G. Reporting wholly-owned DISC income
- § 38H. Alternative energy sources; deduction
- § 38I. Wages deemed compensation paid in commonwealth; deduction; election
- § 38J. Qualified research contribution deduction
- § 38L. Natural Heritage and Endangered Species Fund; contributions
- § 38M. Credit against amount of excise due; research expenses
- § 38N. Economic development incentive program; tax credit for certified projects
- § 38O. Economic target areas; tax deduction for renovation of abandoned buildings
- § 38Q. Environmental response actions; credit
- § 38R. Massachusetts historic rehabilitation tax credit
- § 38S. Automatic sprinkler system; depreciation deduction
- § 38U. Credit for cost of qualifying property; life sciences
- § 38V. Deductions for qualifying clinical testing expenses; certified life sciences company
- § 38W. Credit for qualified research expenses; life sciences
- § 38X. Credit against taxes imposed on persons filming motion picture for employment of persons within commonwealth in connection with filming or production
- § 38Y. Unrelated business taxable income for certain exempt corporations
- § 38Z. Dairy farm tax credit program
- § 38AA. Credit against taxes imposed for qualified donation of certified land to public or private conservation agency
- § 38BB. Credit against taxes imposed for a certified housing development project
- § 38CC. Life Sciences refundable jobs credit
- § 38DD. Credit against excise tax imposed under Secs. 2(b), 2B(b) or 39(b)
- § 38EE. Community investment tax credit
- § 38GG. Hiring of qualified veterans; excise tax credit
- § 38HH. Credit for wages paid to qualified apprentice
- § 38II. Cranberry production
- § 38JJ. Tax credits for qualified employees with disabilities
- § 38KK. Tax credits for qualified employers hiring members of the national guard
- § 38LL. Offshore wind tax incentive program; refundable jobs credit
- § 38MM. Refundable credit for capital investment in an offshore wind facility; amount; eligibility; limitations; administration
- § 38NN. Nonrefundable credits for trainings; eligibility; credit amount
- § 38OO. Credit against the tax liability; transfer of credit; carry forward of credit; disallowance of credit by commissioner; adoption of regulations
- § 38PP. Massachusetts homeownership tax credit; amount allowed; eligibility certificate; affordability period; transfer, sale or assignment of tax credit; fees; adoption and promulgation of rules and regulations
- § 38QQ. Credit for taxpayers with an eligible theater production certificate; use; assignment, transfer or conveyance
- § 38RR. Refundable credit under climatetech tax incentive program; eligibility; use and refunds
- § 38SS. Amount of credit for research and development costs under climatetech tax incentive program
- § 38TT. Refundable jobs credit under climatetech tax incentive program
- § 38UU. Credit for wages paid to net-new qualified interns
- § 39. Tax rate
- § 39A. Tax on business subsidiary corporation
- § 42. Alternative method of determining net income
- § 42A. Taxable net income
- § 42B. Manufacturing and research and development corporations
- § 52. Unconstitutionality of excise tax law; effect; revival of former act
- § 55. Valuation
- § 58. Tax rate
- § 59. Assessment of additional taxes
- § 67. Assessment; rate; return; deductions
- § 68. Effect on other taxes
- § 68A. Conflict between local and state valuations; remedy
- § 68C. Exemption from excise under Sec. 39 for certain business corporations
- § 69. Inspection of records; examination of officers
- § 79. Penalty for failure to make return for corporate franchise tax
- § 80. Collection of penalties
- § 81. Local taxation, defined