Massachusetts § 159 - Retaliatory taxes, fines, penalties, etc.

Full text of Massachusetts Massachusetts General Laws § 159 — Retaliatory taxes, fines, penalties, etc., with citation guidance and answers to common questions.

§ 159. Retaliatory taxes, fines, penalties, etc.

Section 159. If by the laws of any other state any taxes, fines, penalties, licenses, fees, deposits or other obligations or prohibitions, additional to or in excess of those imposed by the laws of this commonwealth upon foreign companies and their agents, are imposed on domestic companies and their agents doing business in such state, like obligations and prohibitions shall be imposed upon all companies of such state and their agents doing business in this commonwealth so long as such laws remain in force.

Source: official Massachusetts text · Last verified 2026-08-27

Frequently Asked Questions About Massachusetts § 159

What does Massachusetts General Laws § 159 cover?

Section 159 ("Retaliatory taxes, fines, penalties, etc.") 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 § 159?

A common citation format is "Massachusetts General Laws § 159" (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 § 159 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.