Massachusetts General Laws
Title IX - Taxation
Chapter 62 - Taxation of Incomes

Section 1 - Definitions - Section 1. When used in this chapter the following words...

Section 2 - Gross Income, Adjusted Gross Income and Taxable Income Defined; Classes - [ Text of section applicable as provided by 2021, 9,...

Section 3 - Taxable Income: Adjusted Gross Income Less Deductions and Exemptions - Section 3. A. In determining the Part A taxable income,...

Section 4 - Rates of Tax for Residents, Non-Residents and Corporate Trusts - Section 4. Residents shall be taxed on their taxable income,...

Section 5 - Exempt Income of Individuals; Exemption of Stock Bonus, Pension or Profit-Sharing Trust - Section 5. (a) Notwithstanding the provisions of section four, Part...

Section 5a - Taxation of Income Earned by Non-Residents; Regulations; Certain Military Personnel - Section 5A. (a) The amount of the Part A taxable...

Section 5c - Taxation of Unincorporated Homeowners' Association - Section 5C. An unincorporated association within the definition of and...

Section 6 - Credits - Section 6. The following credits shall be allowed against the...

Section 61/2 - Medical Device Company Tax Credit; Credit Transfer Program - Section 61/2. (a) As used in this section the following...

Section 6c - Massachusetts State Election Campaign Fund; Voluntary Contributions - Section 6C. Every individual who files a separate return may...

Section 6d - Natural Heritage and Endangered Species Fund; Contributions - Section 6D. Every individual who files a separate return and...

Section 6e - Organ Transplant Fund; Voluntary Contributions - Section 6E. Every individual who files a separate return and...

Section 6f - Gross Income; Determination of Capital Gains; Basis of Property - Section 6F. (a) In determining Massachusetts gross income, if the...

Section 6g - Massachusetts State Public Health HIV and Hepatitis Fund; Voluntary Contributions; Use of Contributions - Section 6G. An individual who files a separate return and...

Section 6h - Massachusetts United States Olympic Fund; Voluntary Contributions - Section 6H. Every individual who files a separate return and...

Section 6i - Low-Income Housing Tax Credit - Section 6I. (a) For the purposes of this section, unless...

Section 6j - Massachusetts Historic Rehabilitation Tax Credit - Section 6J. (a) For purposes of this section, the following...

Section 6k - Refunds and Contributions Credited to Massachusetts Military Family Relief Fund - Section 6K. (a) Every individual who files a separate return...

Section 6l - Application and Refund of Certain Credits Under Sec. 6; Substantiation of Claims; Regulations - Section 6L. (a) This section shall apply to credits earned...

Section 6m - Contribution of Refund to Homeless Animal Prevention and Care Fund; Annual Report - [Text of section added by 2012, 193, Sec. 2. See...

Section 9 - Estates of Deceased Persons - Section 9. Estates of deceased persons, if assessed within the...

Section 10 - Income From Trust Estates; Deductions - Section 10. The income received by trustees or other fiduciaries...

Section 10a - Qualified Funeral Trusts - Section 10A. A qualified funeral trust shall have the same...

Section 11 - Income Received From Nonresident Trustee - Section 11. Any inhabitant of the commonwealth who receives, is...

Section 11a - Income From Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Deduction and Withholding - Section 11A. Every trustee of a pooled income fund, as...

Section 11b - Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Returns, Declarations of Estimated Tax and Payments; Liability - Section 11B. Every trustee who is required to deduct and...

Section 13 - Application of Sections to All Fiduciaries - Section 13. Sections 10 and 11 shall so far as...

Section 14 - Applicability to Corporate Trustees - Section 14. Corporations acting as trustee or in any other...

Section 15 - Duties of Corporate Trustees - Section 15. Every corporation liable to taxation under the preceding...

Section 16 - Agreement as to Total Tax Due From Trustees - Section 16. For the purpose of facilitating the settlement and...

Section 17 - Partners Subject to Tax; Distributive Shares; Partners' Separate Returns; Determination of Income; Common Trust Funds - Section 17. A partnership as such shall not be subject...

Section 17a - Taxation of Shareholders of S Corporations - Section 17A. (a) An inhabitant of the commonwealth who is...

Section 25 - Individuals, Fiduciaries and Estates Subject to Tax - Section 25. (a) Every individual who while an inhabitant of...

Section 42 - Liability of Fiduciaries - Section 42. Executors, administrators, trustees or other fiduciaries shall be...

Section 54 - Severability - Section 54. If any part, subdivision or section of this...

Section 62 - Methods of Accounting; Fiscal Years - Section 62. Income taxable under this chapter shall be determined...

Section 63 - Installment Transactions - Section 63. (a) For the purposes of this section, the...

Section 64 - Optional Tax Table - Section 64. In lieu of computing the taxes imposed by...

Section 6.5 - Medical Device Company Tax Credit; Credit Transfer Program - [ Text of section effective until September 30, 2021 for...