Massachusetts General Laws
Chapter 62c - Administrative Provisions Relative to State Taxation
Section 31 - Notice of Assessment in Excess of Amount on Return

Section 31. If the assessment of any tax is in excess of the amount shown on the return as the tax due, the commissioner shall, as soon as may be, give written notice to the taxpayer of the amount of the assessment, the amount of any balance due and the time when the same is required to be paid. Failure to receive such notice shall not affect the validity of the tax. In the case of 1 or more corporations that participated in or are required to participate in a filing through the means of a combined report under section 32B of chapter 63, the commissioner may issue a single notice directed to the principal reporting corporation on its own behalf and as the agent for each corporation that is being assessed. This single notice shall state the net cumulative liability of all such assessed corporations.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 62c - Administrative Provisions Relative to State Taxation

Section 1 - Definitions

Section 2 - Application of Chapter

Section 3 - Administration by Commissioner; Forms; Regulations and Rulings; Issuance of Technical Information Releases and Letter Rulings; Public Notice; Missing Children Inserts

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 4 - Forms; Provisions Respecting Fractional Parts of a Dollar; Credit, Refund, or Abatement

Section 5 - Returns; Filing; Declaration Covering Perjury; Improper Filings

Section 5a - Non-Custodial Parents; Indication of Status on Income Tax Return

Section 6 - Persons Required to Make Returns; Fiduciaries; Time for Making

Section 7 - Partnerships Required to File Returns

Section 8 - Annual Reports by Entities Doing Business in the State; Trustee and Fiduciary Reports

Section 8a - Show Promoters; Reports; Records

Section 8b - Employment-Sponsored Health Plans; Annual Statements for Covered Individuals; Penalties

Section 9 - Failure to File Returns Required by Sec. 6 or Sec. 7; Petition for Mandamus; Hearings; Costs

Section 10 - Withholding Tax Returns; Payment

Section 11 - Corporate Returns

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 12 - Banks, Insurance Companies and Certain Other Corporations; Additional Returns; Contents

Section 13 - Tangible Personal Property; Reports by Organizations Filing Return Under Sec. 11 or Sec. 12

Section 14 - Report of Gross Receipts by Taxpayers Subject to Chapter 63a; Computation of Tax

Section 15 - Signing of Returns Required by Secs. 11 to 14

Section 16 - Filing of Returns by Taxpayers Subject to Chapters 64a and 64c, 64e to 64j, 64l to 64m and 138

Section 16b - Payment of Taxes; Penalty for Underpayment; Issuance of Regulations

Section 17 - Return by Executor

Section 18 - Beano, Raffle, or Bazaar; Organizations Required to File Returns

Section 19 - Extension of Time for Filing Return

Section 20 - Inspection of Returns, Books, Accounts and Other Records in Possession of Commissioner

Section 21 - Disclosure of Tax Information

Section 21b - Unauthorized Willful Inspection of Information Contained in Return or Document Filed With the Commission; Penalties

Section 22 - Inspection or Use of Returns or Other Information by Governmental Agencies

Section 23 - Participation of Commissioner With Governmental Officers or Agencies to Determine Tax Liability; Certificate by Commissioner

Section 24 - Verification of Returns; Inspection of Stampers

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 25 - Records to Be Kept by Taxpayers Subject to Chapters 64a and 64c, 64e to 64j, 64m and 138; Inspection

Section 26 - Assessment of Taxes

Section 27 - Extension of Time for Assessment

Section 28 - Failure to File or Filing of Incorrect Return; Determination and Assessment of Tax

Section 29 - Collection of Tax Jeopardized by Delay; Immediate Assessment

Section 30 - Federal Income Tax Changes; Assessment; Abatement; Penalty

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 30b - Partnership-Level Audit

Section 31 - Notice of Assessment in Excess of Amount on Return

Section 31a - Notice of Unpaid Corporate or Partnership Assessment; Liability of Individuals; Abatement

Section 32 - Payment Date; Interest; Notice; Contested Taxes Not Collected Involuntarily During Time Taxpayers Contest Taxes

Section 32a - Outstanding Obligations on Installment Transactions; Method for Determining Interest

Section 33 - Late Returns; Penalty; Abatement

Section 33a - United States Postmark; Alternative Private Delivery Service; Date of Payment; Application of Section

Section 34 - Penalty for Failure to File Returns; Payment

Section 35 - Payment by Check or Electronic Funds Transfer; Penalty for Nonpayment of Check or Electronic Funds Transfer

Section 35a - Penalty for Underpayment of Tax Required to Be Shown on Return

Section 35b - Good Faith Defense for Underpayment Penalty; List of Abusive Transactions or Tax Strategies

Section 35c - Understatement of Liability With Respect to Any Return or Claim for Abatement or Refund; Penalty

Section 35d - Inconsistent Position in Reporting of Income; Disclosure

Section 35e - False or Deliberately Misleading Statements Respecting Allowability of Deduction or Credit, Excludability of Income or Securing Other Tax Benefits; Penalty

Section 35f - Penalties for Sale or Offers for Sale of an Automated Sales Suppression Device or Phantom-Ware

Section 36 - Overpayment of Tax, Interest, or Penalty; Refund or Credit; Persons Against Whom a Default or Arrest Warrant Has Been Issued

Section 36a - Correction of Error Without Application of Taxpayer; Demand for Repayment of Erroneous Payments Made by Commissioner

Section 36b - Erroneous Written Advice From Department of Revenue; Waiver of Penalty

Section 37 - Application for Abatement; Hearing; Notice of Decision

Section 37a - Settlement of Tax Liability

Section 37b - Installment Payment Agreements; Modification or Termination

Section 37c - Acceptance of Amount Less Than Proposed or Assessed Tax Liability in Full and Final Settlement

Section 38 - Prerequisites for Abatement

Section 39 - Appeal From Refusal for Abatement

Section 40 - Refund of Overpaid Taxes; Interest

Section 41 - Remedies; Restrictions

Section 42 - Abatement of Taxes by Appellate Tax Board

Section 43 - Unpaid Taxes Not Warranting Collection; Abatement

Section 44 - Sale of Business; Withholdings to Cover Tax; Liability of Purchaser; Certificate From Commissioner

Section 45 - Designation of Banks as Depository for Receiving Taxes

Section 45a - Quarterly Returns; Regulations; Underpayment

Section 45b - Declarations of Estimated Tax and Estimated Tax Payments; Filing or Payment Made to Bank Designated as Depositary and Fiscal Agent

Section 46 - Powers and Remedies of Commissioner for Collection of Taxes; Warrant for Collection; Fees

Section 47 - Action of Contract for Unpaid Taxes

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 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 48 - Liability of Lessee for Tax Due From Lessor

Section 49 - Information for Collection of Taxes; Injunction

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 50 - Liens Upon Property for Nonpayment of Taxes

Section 51 - Sale or Transfer of Corporate Assets; Procedure

Section 52 - Waiver of Lien; Certificate Showing Good Standing; Fees

Section 53 - Levy Upon Property for Payment of Tax

Section 54 - Surrender of Property or Discharge of Obligation; Exceptions; Personal Liability; Penalty

Section 55 - Books or Records Relating to Property Subject to Levy

Section 55a - Exempt Property

Section 56 - Seizure of Property; Notice; Sale

Section 57 - Disposition of Hard to Keep Property; Notice to Owner; Public Sale

Section 58 - Redemption of Property

Section 59 - Certificates of Sale; Execution of Deeds

Section 60 - Effect of Certificates of Sale and Deeds

Section 61 - Record of Sales and Redemptions of Real Property

Section 62 - Expenses of Levy and Sale

Section 63 - Disposition of Money Realized Under Secs. 53 Through 64

Section 64 - Release of Levy; Return of Wrongfully Levied Property

Section 65 - Time for Collection of Taxes; Bankruptcy Cases

Section 66 - Bonds of Licensees and Registrants Subject to Chapters 64a to 64c, 64e to 64j or 64m

Section 67 - Licenses and Registration Certificates of Taxpayers Under Chapters 64a, 64c, 64e to 64j or 64m

Section 67a - Shows; Registration Certificates

Section 67b - Reciprocal Agreements With Other States for Payment of Sales and Use Taxes

Section 67c - Revision of Procedures for Issuance, Acceptance and Recognition of Sales and Use Tax Certificates

Section 67d - Biotechnology or Medical Device Manufacturing Companies; Jobs Incentive Payment

Section 68 - Suspension or Revocation of License or Registration; Appeal; Reissuance of Registration

Section 69 - Destruction of Certain Copies, Returns, Statements or Documents

Section 70 - Testimony and Proofs Under Oath Taken by Commissioner; Witnesses; Production of Books, Paper, Etc.

Section 71 - Notice Under This Chapter

Section 72 - Person Defined

Section 73 - Tax Evasion, Failure to Collect or Pay Tax, Keep Records or Supply Information; Penalties

Section 74 - Disclosure of Information by Tax Preparer

Section 75 - False Statements by Taxpayers Subject to Secs. 11 and 30; Liability; Penalty

Section 76 - Failure to Possess License or Registration as Required by Secs. 67 and 67a; Penalty

Section 77 - Failure to File Return, List or Report, or Information Required by Sec. 8; Penalty

Section 79 - Time; Filing Returns; Payments

Section 80 - In-Person Interviews With Taxpayers; Explanations

Section 81 - Armed Forces Personnel; Extended Deadline

Section 82 - Aggregate Statistical Report of Taxes Collected; Contents

Section 83 - Report to State Secretary; Corporations Required to Report; Contents

Section 84 - Understatement of Tax on Joint Return; Liability for Deficiencies; Relief for Portion Not Attributable to Spouse; Conditions

Section 85 - Electronic Funds Transfers

Section 86 - Convention Center Financing Surcharges; Administration; Collection

Section 87 - Presidentially Declared Disaster; Terroristic or Military Action; Tax Liability

Section 89 - Annual Reports on Tax Credit Programs; Contents