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Section 1 - Definitions - Section 1. The following words as used in this chapter...
Section 2 - Application of Chapter - Section 2. The provisions of this chapter shall, so far...
Section 3 - Administration by Commissioner; Forms; Regulations and Rulings; Issuance of Technical Information Releases and Letter Rulings; Public Notice; Missing Children Inserts - Section 3. The administration of this chapter, and of the...
Section 3a - Disallowance of Sham Transactions and Related Doctrines; Burden on Taxpayer to Show Business Purpose and Economic Substance Commensurate With Claimed Tax Benefit - Section 3A. In applying the laws referred to in section...
Section 4 - Forms; Provisions Respecting Fractional Parts of a Dollar; Credit, Refund, or Abatement - Section 4. The commissioner may by regulation provide with respect...
Section 5 - Returns; Filing; Declaration Covering Perjury; Improper Filings - Section 5. Any return, document or tax payment required or...
Section 5a - Non-Custodial Parents; Indication of Status on Income Tax Return - Section 5A. The commissioner shall require that the information required...
Section 6 - Persons Required to Make Returns; Fiduciaries; Time for Making - [ Section impacted by 2020, 53, Sec. 12 effective April...
Section 7 - Partnerships Required to File Returns - Section 7. Every partnership having a usual place of business...
Section 8 - Annual Reports by Entities Doing Business in the State; Trustee and Fiduciary Reports - Section 8. Every individual, corporation, partnership, association, trust, estate, organization,...
Section 8a - Show Promoters; Reports; Records - Section 8A. Every promoter shall file with the commissioner a...
Section 8b - Employment-Sponsored Health Plans; Annual Statements for Covered Individuals; Penalties - Section 8B. (a) An employer or other sponsor of an...
Section 9 - Failure to File Returns Required by Sec. 6 or Sec. 7; Petition for Mandamus; Hearings; Costs - Section 9. If any person fails to file an income...
Section 10 - Withholding Tax Returns; Payment - Section 10. Every employer who is required to deduct and...
Section 11 - Corporate Returns - Section 11. Except as otherwise provided in this chapter, every...
Section 11a - Filing by Means of Combined Report; Principal Reporting Corporation Treated as Agent for All Participating Corporations With Respect to Required Notices and Actions - Section 11A. In the case of 1 or more corporations...
Section 12 - Banks, Insurance Companies and Certain Other Corporations; Additional Returns; Contents - Section 12. (a) Every financial institution, as defined in section...
Section 13 - Tangible Personal Property; Reports by Organizations Filing Return Under Sec. 11 or Sec. 12 - Section 13. The commissioner may require from any corporation, company,...
Section 14 - Report of Gross Receipts by Taxpayers Subject to Chapter 63a; Computation of Tax - Section 14. Every taxpayer subject to taxation under chapter sixty-three...
Section 15 - Signing of Returns Required by Secs. 11 to 14 - Section 15. Returns required by sections eleven to fourteen, inclusive,...
Section 16 - Filing of Returns by Taxpayers Subject to Chapters 64a and 64c, 64e to 64j, 64l to 64m and 138 - Section 16. (a) Every distributor and unclassified exporter, as defined...
Section 16b - Payment of Taxes; Penalty for Underpayment; Issuance of Regulations - [ Text of section effective until December 13, 2021. For...
Section 17 - Return by Executor - Section 17. (a) An executor, as defined in chapter sixty-five...
Section 18 - Beano, Raffle, or Bazaar; Organizations Required to File Returns - Section 18. Every organization operating or conducting a game under...
Section 19 - Extension of Time for Filing Return - Section 19. For good cause the commissioner may grant a...
Section 20 - Inspection of Returns, Books, Accounts and Other Records in Possession of Commissioner - Section 20. Returns shall be open to the inspection of...
Section 21 - Disclosure of Tax Information - Section 21. (a) The disclosure by the commissioner, or by...
Section 21b - Unauthorized Willful Inspection of Information Contained in Return or Document Filed With the Commission; Penalties - Section 21B. The unauthorized willful inspection of information contained in...
Section 22 - Inspection or Use of Returns or Other Information by Governmental Agencies - Section 22. The commissioner may permit the Secretary of the...
Section 23 - Participation of Commissioner With Governmental Officers or Agencies to Determine Tax Liability; Certificate by Commissioner - Section 23. The commissioner may participate jointly with the Secretary...
Section 24 - Verification of Returns; Inspection of Stampers - Section 24. For the purpose of verifying any return filed...
Section 24a - Income Reporting by Member or Indirect Owner of Pass-Through Entity; Unified Audit Procedure; Statute of Limitations for Tax Assessment; Opting Out of Unified Audit Procedure - Section 24A. (a) Members or indirect owners of a pass-through...
Section 25 - Records to Be Kept by Taxpayers Subject to Chapters 64a and 64c, 64e to 64j, 64m and 138; Inspection - Section 25. A distributor, unclassified importer, unclassified exporter or purchaser...
Section 26 - Assessment of Taxes - Section 26. (a) Taxes shall be deemed to be assessed...
Section 27 - Extension of Time for Assessment - Section 27. If, before the expiration of the time prescribed...
Section 28 - Failure to File or Filing of Incorrect Return; Determination and Assessment of Tax - Section 28. If a person who has been notified by...
Section 29 - Collection of Tax Jeopardized by Delay; Immediate Assessment - Section 29. If the commissioner believes that the collection of...
Section 30 - Federal Income Tax Changes; Assessment; Abatement; Penalty - Section 30. If the federal government finally determines that there...
Section 30a - Adjustments Based on Final Determination of Tax Due in Certain Other Jurisdictions; Report to Commissioner; Additional Tax Due or Credit Allowed in the Commonwealth - Section 30A. (a) If the tax due any other state,...
Section 30b - Partnership-Level Audit - Section 30B. (a) As used in this section, the following...
Section 31 - Notice of Assessment in Excess of Amount on Return - Section 31. If the assessment of any tax is in...
Section 31a - Notice of Unpaid Corporate or Partnership Assessment; Liability of Individuals; Abatement - Section 31A. If a person fails to pay to the...
Section 32 - Payment Date; Interest; Notice; Contested Taxes Not Collected Involuntarily During Time Taxpayers Contest Taxes - Section 32. (a) Taxes shall be due and payable at...
Section 32a - Outstanding Obligations on Installment Transactions; Method for Determining Interest - Section 32A. (a) If an obligation from an installment transaction...
Section 33 - Late Returns; Penalty; Abatement - Section 33. (a) If any return is not filed with...
Section 33a - United States Postmark; Alternative Private Delivery Service; Date of Payment; Application of Section - Section 33A. If any return, application for abatement of tax,...
Section 34 - Penalty for Failure to File Returns; Payment - Section 34. If any person required to file a return,...
Section 35 - Payment by Check or Electronic Funds Transfer; Penalty for Nonpayment of Check or Electronic Funds Transfer - Section 35. If a check or electronic funds transfer in...
Section 35a - Penalty for Underpayment of Tax Required to Be Shown on Return - Section 35A. (a) If this section applies to any portion...
Section 35b - Good Faith Defense for Underpayment Penalty; List of Abusive Transactions or Tax Strategies - Section 35B. (a) A penalty shall not be imposed under...
Section 35c - Understatement of Liability With Respect to Any Return or Claim for Abatement or Refund; Penalty - Section 35C. (a) If (i) any part of any understatement...
Section 35d - Inconsistent Position in Reporting of Income; Disclosure - Section 35D. (a) A taxpayer subject to the tax imposed...
Section 35e - False or Deliberately Misleading Statements Respecting Allowability of Deduction or Credit, Excludability of Income or Securing Other Tax Benefits; Penalty - Section 35E. (a) If a person (i) organizes or assists...
Section 35f - Penalties for Sale or Offers for Sale of an Automated Sales Suppression Device or Phantom-Ware - Section 35F. (a) For the purposes of this section, the...
Section 36 - Overpayment of Tax, Interest, or Penalty; Refund or Credit; Persons Against Whom a Default or Arrest Warrant Has Been Issued - Section 36. If, on the verification of a return or...
Section 36a - Correction of Error Without Application of Taxpayer; Demand for Repayment of Erroneous Payments Made by Commissioner - Section 36A. If the commissioner determines that any tax has...
Section 36b - Erroneous Written Advice From Department of Revenue; Waiver of Penalty - Section 36B. The commissioner shall waive or abate any portion...
Section 37 - Application for Abatement; Hearing; Notice of Decision - Section 37. Any person aggrieved by the assessment of a...
Section 37a - Settlement of Tax Liability - Section 37A. The commissioner may accept a lesser amount than...
Section 37b - Installment Payment Agreements; Modification or Termination - Section 37B. (a) The commissioner is authorized to enter into...
Section 37c - Acceptance of Amount Less Than Proposed or Assessed Tax Liability in Full and Final Settlement - Section 37C. (a) The commissioner may accept a lesser amount...
Section 38 - Prerequisites for Abatement - Section 38. No tax assessed on any person liable to...
Section 39 - Appeal From Refusal for Abatement - Section 39. Any person aggrieved by the refusal of the...
Section 40 - Refund of Overpaid Taxes; Interest - Section 40. (a) If any refund of any tax, interest...
Section 41 - Remedies; Restrictions - Section 41. The remedies provided by section thirty-seven to forty,...
Section 42 - Abatement of Taxes by Appellate Tax Board - Section 42. Taxes with interest and costs thereon, due to...
Section 43 - Unpaid Taxes Not Warranting Collection; Abatement - Section 43. The commissioner is authorized to abate the unpaid...
Section 44 - Sale of Business; Withholdings to Cover Tax; Liability of Purchaser; Certificate From Commissioner - Section 44. (a) If any vendor liable for any amount...
Section 45 - Designation of Banks as Depository for Receiving Taxes - Section 45. The commissioner is authorized, subject to the approval...
Section 45a - Quarterly Returns; Regulations; Underpayment - Section 45A. With respect to returns required to be filed...
Section 45b - Declarations of Estimated Tax and Estimated Tax Payments; Filing or Payment Made to Bank Designated as Depositary and Fiscal Agent - Section 45B. With respect to declarations of estimated tax and...
Section 46 - Powers and Remedies of Commissioner for Collection of Taxes; Warrant for Collection; Fees - Section 46. The commissioner shall have for the collection of...
Section 47 - Action of Contract for Unpaid Taxes - Section 47. The commissioner may recover any unpaid tax in...
Section 47a - Licenses and Certificates of Authority Issued by Governmental Entities; Persons Furnishing Goods, Services or Real Estate Space to Governmental Entities; Lists; Determination of Unpaid Taxes; Appeal and Hearing - Section 47A. (a) Every department, board, commission, division, authority, district...
Section 47b - Driver's License, Permit, Right to Operate or Certificate of Motor Vehicle Registration; Revocation, Suspension or Nonrenewal for Failure to File Return or Pay Tax; Appeal and Hearing - Section 47B. (a) If the commissioner determines that any person...
Section 48 - Liability of Lessee for Tax Due From Lessor - Section 48. The lessee of real estate or tangible personal...
Section 49 - Information for Collection of Taxes; Injunction - Section 49. Taxes due from a company, association or corporation...
Section 49a - Certification of Compliance With Tax Laws as Prerequisite to Obtaining License or Governmental Contract; Confirmation of Good Tax Standing; Improper Registration of Motor Vehicle in Another State; Misrepresentation on Documents for Purp... - Section 49A. (a) A person applying to any department, board,...
Section 50 - Liens Upon Property for Nonpayment of Taxes - Section 50. (a) If any person liable to pay any...
Section 51 - Sale or Transfer of Corporate Assets; Procedure - Section 51. At least five days prior to the sale...
Section 52 - Waiver of Lien; Certificate Showing Good Standing; Fees - Section 52. The commissioner is hereby authorized to issue to...
Section 53 - Levy Upon Property for Payment of Tax - Section 53. (a) If any person liable to pay any...
Section 54 - Surrender of Property or Discharge of Obligation; Exceptions; Personal Liability; Penalty - Section 54. (a) Except as otherwise provided in subsection (b),...
Section 55 - Books or Records Relating to Property Subject to Levy - Section 55. If a levy has been made or is...
Section 55a - Exempt Property - Section 55A. (a) There shall be exempt from levy the...
Section 56 - Seizure of Property; Notice; Sale - Section 56. (a) As soon as practicable after seizure of...
Section 57 - Disposition of Hard to Keep Property; Notice to Owner; Public Sale - Section 57. If the commissioner determines that any property seized...
Section 58 - Redemption of Property - Section 58. (a) Any person whose property has been levied...
Section 59 - Certificates of Sale; Execution of Deeds - Section 59. (a) In the case of property sold as...
Section 60 - Effect of Certificates of Sale and Deeds - Section 60. (a) In all cases of sale pursuant to...
Section 61 - Record of Sales and Redemptions of Real Property - Section 61. The commissioner shall keep a record of all...
Section 62 - Expenses of Levy and Sale - Section 62. The commissioner shall determine the expenses to be...
Section 63 - Disposition of Money Realized Under Secs. 53 Through 64 - Section 63. Any money realized by proceedings under sections fifty-three...
Section 64 - Release of Levy; Return of Wrongfully Levied Property - Section 64. (a) It shall be lawful for the commissioner,...
Section 65 - Time for Collection of Taxes; Bankruptcy Cases - Section 65. Taxes shall be collected: (i) within 10 years...
Section 66 - Bonds of Licensees and Registrants Subject to Chapters 64a to 64c, 64e to 64j or 64m - Section 66. The commissioner may require a person required to...
Section 67 - Licenses and Registration Certificates of Taxpayers Under Chapters 64a, 64c, 64e to 64j or 64m - Section 67. Each vendor as defined in chapter 64H or...
Section 67a - Shows; Registration Certificates - Section 67A. (a) Every promoter of a show within the...
Section 67b - Reciprocal Agreements With Other States for Payment of Sales and Use Taxes - Section 67B. The commissioner may enter into reciprocal agreements with...
Section 67c - Revision of Procedures for Issuance, Acceptance and Recognition of Sales and Use Tax Certificates - Section 67C. If the commissioner determines that significant tax evasion...
Section 67d - Biotechnology or Medical Device Manufacturing Companies; Jobs Incentive Payment - [Text of section applicable as provided by 2003, 141, Sec....
Section 68 - Suspension or Revocation of License or Registration; Appeal; Reissuance of Registration - Section 68. The commissioner may suspend or revoke any license...
Section 69 - Destruction of Certain Copies, Returns, Statements or Documents - Section 69. The commissioner may, after the lapse of three...
Section 70 - Testimony and Proofs Under Oath Taken by Commissioner; Witnesses; Production of Books, Paper, Etc. - Section 70. The commissioner may take testimony and proofs under...
Section 71 - Notice Under This Chapter - Section 71. Any notice authorized or required under the provisions...
Section 72 - Person Defined - Section 72. The term ''person'', as used in section seventy-three,...
Section 73 - Tax Evasion, Failure to Collect or Pay Tax, Keep Records or Supply Information; Penalties - Section 73. (a) Any person who willfully attempts in any...
Section 74 - Disclosure of Information by Tax Preparer - Section 74. No person engaged in the business of preparing...
Section 75 - False Statements by Taxpayers Subject to Secs. 11 and 30; Liability; Penalty - Section 75. If any return required by sections eleven or...
Section 76 - Failure to Possess License or Registration as Required by Secs. 67 and 67a; Penalty - Section 76. Any person who conducts any business in the...
Section 77 - Failure to File Return, List or Report, or Information Required by Sec. 8; Penalty - Section 77. Any individual, partnership, association, trust, corporate trust or...
Section 79 - Time; Filing Returns; Payments - Section 79. For purposes of this chapter: (a) Any return...
Section 80 - In-Person Interviews With Taxpayers; Explanations - Section 80. (a) An officer or employee of the department...
Section 81 - Armed Forces Personnel; Extended Deadline - Section 81. (a) In the case of an individual serving...
Section 82 - Aggregate Statistical Report of Taxes Collected; Contents - Section 82. (a) The commissioner annually shall prepare and publish...
Section 83 - Report to State Secretary; Corporations Required to Report; Contents - Section 83. (a)(i) Every corporation that is required to file...
Section 84 - Understatement of Tax on Joint Return; Liability for Deficiencies; Relief for Portion Not Attributable to Spouse; Conditions - Section 84. (a) Notwithstanding section 6 of chapter 62C, an...
Section 85 - Electronic Funds Transfers - Section 85. The commissioner may provide for the payment of...
Section 86 - Convention Center Financing Surcharges; Administration; Collection - Section 86. (a) The administration of the convention center financing...
Section 87 - Presidentially Declared Disaster; Terroristic or Military Action; Tax Liability - Section 87. In the case of a taxpayer determined by...
Section 89 - Annual Reports on Tax Credit Programs; Contents - Section 89. (a) Annually on or before May 15, the...