Massachusetts § 6L - Application and refund of certain credits under Sec. 6; substantiation of claims; regulations
Full text of Massachusetts Massachusetts General Laws § 6L — Application and refund of certain credits under Sec. 6; substantiation of claims; regulations, with citation guidance and answers to common questions.
§ 6L. Application and refund of certain credits under Sec. 6; substantiation of claims; regulations
Section 6L. (a) This section shall apply to credits earned under subsection (l) of section 6.
(b) At the written election of a taxpayer entitled to a credit under subsection (l) of section 6, the commissioner shall apply the credit against the liability of the taxpayer as determined on its return, as first reduced by any other available credits, and shall then refund to the taxpayer 90 per cent of the balance of the credits.
(c) The commissioner may require substantiation of a taxpayer's claim for refund under subsection (b) before payment of the refund. No interest shall accrue on the refund under section 40 of chapter 62C before the commissioner's receipt of the substantiation he requested.
(d) The commissioner may adopt regulations or other guidelines as he deems necessary to implement this section. The commissioner shall submit any proposed regulations to the joint committee on revenue and the house and senate committees on ways and means before their adoption by the department. The regulations shall be accompanied by a summary which clearly instructs the taxpayer of his rights under this section.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 6L
What does Massachusetts General Laws § 6L cover?
Section 6L ("Application and refund of certain credits under Sec. 6; substantiation of claims; regulations") 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 § 6L?
A common citation format is "Massachusetts General Laws § 6L" (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 § 6L 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.