Massachusetts General Laws
Chapter 58 - General Provisions Relative to Taxation
Section 18b - Distribution of Highway Fund; Notification of Amount Required; Fractions

Section 18B. The state treasurer, without further appropriation and upon certification of the commissioner, shall annually distribute to the several cities and towns in accordance with the provisions of section thirty-one of chapter eighty-one that portion of the Highway Fund allocated therefor. Said amount shall be distributed in four equal payments. Said payments shall be made annually, in each fiscal year, on or before September thirtieth, December thirty-first, March thirty-first and June thirtieth.
The commissioner of highways shall notify the commissioner of revenue of the estimated amounts required to be distributed under this section. The commissioner of revenue shall include said amounts in his notification to the assessors of each city and town under section twenty-five A and said amounts shall be included by the assessors in estimated receipts in determining the rate of taxation to be levied upon taxable property in each city and town.
If upon any date of distribution the amount available for distribution under this section is insufficient to make the full distributions required by said section thirty-one of said chapter eighty-one, the distributions thereunder shall be the amount otherwise due each city or town under said section multiplied by a fraction, the numerator of which shall be the amount available for distribution under this section and the denominator shall be the total amount otherwise due for the several cities and towns under the provisions of said section thirty-one of said chapter eighty-one. If upon any date of distribution the amount available for distribution under this section exceeds the amount necessary to make the full distributions required by said section thirty-one of chapter eighty-one, the distributions thereunder shall be the amount otherwise due each city or town under said section thirty-one of chapter eighty-one increased by an amount which shall be the total amount available for distribution less the total amount required for distribution multiplied by a fraction, the numerator of which shall be the amount otherwise due each city or town under said section thirty-one of chapter eighty-one and the denominator of which shall be the amount otherwise due the several cities and towns under said section.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 58 - General Provisions Relative to Taxation

Section 1 - Commissioner; Establishment of Minimum Standards of Assessment Performance

Section 1a - Commissioner; General Powers and Duties

Section 2 - Commissioner; Annual Lists to Board of Assessors; Classifications; Objections; Appeal

Section 3 - Commissioner; Assistance to Local Assessors

Section 4 - Noncompliance by Assessors

Section 4a - Continued Non-Compliance With Minimum Standards by Cities or Towns; Contracts by Commissioner; Court Orders

Section 4b - Compliance With Court Orders by Cities or Towns; Provision of Services by Commissioner

Section 4c - Costs of Services Provided by Commissioner

Section 5 - Notices and Lists; Instructing Assessors

Section 6 - Real Estate Values; Collecting Information

Section 7 - Unpaid Taxes; Obtaining Information; Affidavits

Section 8 - Delinquent Collections; Proceedings by Attorney General; Abatement of Certain Taxes, etc.; Expedited Abatement Procedure for Abandoned Real Property

Section 8b - Reimbursement Claims by Cities and Towns; Filing; Time Limitation

Section 8c - Affordable Housing Sites; Abatement of Real Estate Tax Obligations

Section 9 - Proposed Equalized Valuation; Establishment

Section 10 - Determination of Equalized Valuation

Section 10a - Proposed Equalized Valuation; Notice and Hearing; Changes

Section 10b - Appeal to Appellate Tax Board

Section 10c - Final Equalization and Apportionment; Establishment; Report to General Court

Section 13 - Definitions Applicable to Secs. 13 to 17

Section 14 - Determination of Fair Cash Valuation of State-Owned Land Located Within Municipalities; Land Held by Division of Watershed Management

Section 15 - Notification of Land Acquired or Disposed of by Commonwealth

Section 16 - Statement of Fair Cash Valuation Reimbursement Percentage for Each Municipality Where State-Owned Land Located

Section 17 - Reimbursement of Municipalities Where State-Owned Land Located

Section 17b - Property Taken for Flood Control; Loss of Taxes; Reimbursement

Section 17c - Forest Products Trust Fund

Section 18b - Distribution of Highway Fund; Notification of Amount Required; Fractions

Section 18c - Distribution of Budgeted Aid to Cities and Towns

Section 18f - Distributions to Cities, Towns, or Regional School Districts; Receipt of Certification of Prior Financial Reports

Section 20a - Deductions From Sums Payable to Cities and Towns

Section 25 - Amounts Due Municipalities; Determination; Payment

Section 25a - Amounts Due Municipalities; Annual Estimates

Section 25b - Proceeds of Cigarette Excise; Certification for Payment by Commissioner of Revenue

Section 28 - Annual Assessments for Deposits With State Treasurer; Trust Funds

Section 28a - Withholding Taxes; Internal Revenue Code of United States

Section 28b - Withholding Statements; Federal Taxes

Section 28c - Reciprocal Enforcement of Tax Liabilities

Section 31 - Forms; Authority of Commissioner