Massachusetts General Laws
Chapter 63 - Taxation of Corporations
Section 31f - Vanpool Vehicle Registration; Fee

Section 31F. (a) Upon registration of a vanpool vehicle, registration plates for each vehicle shall be provided which include the word VANPOOL on the face thereof.
(b) There shall be no vehicle registration fee required for vanpool vehicle owners who are able to establish the following:
(1) the vanpool vehicle will be used principally for the purpose of carrying employees between their residences and their places of employment or nearby public transportation facilities.
(2) there is a signed list of seven persons, including the driver of the vanpool vehicle, who have agreed to participate in the vanpool for at least eleven of the twelve months subsequent to the registration of the vehicle.
(3) such vehicle is covered by a policy of insurance which shall indemnify the insured against any liability for personal injury, the death of any person or property damage, which injury, death or damage may result from or have been caused by the use or operation of the vanpool vehicle described in the contract of insurance. The amount of such insurance or indemnity against claims for personal injury or death shall be not less than one million dollars. Any person or company issuing any such insurance or indemnity bond shall file a certificate with the registrar of motor vehicles in such form as may be prescribed by said registrar. No such insurance or bond shall be subject to nonrenewal or cancellation while the registration is in force unless said registrar has been given at least twenty days' written notice prior to the effective date of nonrenewal or cancellation. If within such twenty day period said registrar is not presented with satisfactory evidence that other insurance or another indemnity bond has been obtained the registration shall be revoked. Liability under such insurance policy or bond shall continue beyond such twenty day notification period until such time as the registration for such vanpool vehicle has been surrendered and its plates have been returned to said registrar, but in no case shall such liability continue for more than ten days after such notification period has expired.
(c) If the vanpool owner is unable to establish the conditions of paragraph (b), the vehicle registration fee for each vanpool vehicle shall in no instance exceed the fee which would be required to be paid for such vehicle if it were not used for the purpose of vanpooling.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 63 - Taxation of Corporations

Section 1 - Definitions

Section 2 - Financial Institutions; Excise Rate

Section 2a - Financial Institutions; Determination of Net Income

Section 2b - S Corporations; Excise Rate; Determining Factors of Amount

Section 7 - Effect of Assessment on Other Levies

Section 20 - Premiums Subject to Taxation; Rate

Section 21 - Additional Tax on Foreign Companies

Section 22 - Domestic Companies Other Than Life; Premiums Subject to Taxation; Rate

Section 22a - Domestic Companies; Annual Total Gross Investment Income Earned Tax

Section 22b - Investment Privilege Excise; Net Investment Income

Section 22c - Credit Against Investment Privilege Excise

Section 22d - Gains, Determination for Investment Privilege Excise Purposes; Definitions

Section 23 - Foreign Companies; Premiums Subject to Taxation; Rate

Section 24 - Deductions

Section 24a - Retaliatory Taxes; Applicability and Reciprocal Exemption; Definition

Section 26 - Examination of Records

Section 28 - Payment; Time; Basis for Liability

Section 29 - Liability for Taxes

Section 29a - Fire and Marine Companies; Tax on Underwriting Profit; Computation

Section 29b - Taxation of Reciprocal or Inter-Insurance Exchange Agents

Section 29c - Life Insurance Companies; Credits Against Taxes Imposed by Secs. 20 and 22

Section 29d - Property and Casualty Insurance Companies; Taxes on Premiums; Credits Against Taxes Imposed by Secs. 22 and 23

Section 29e - Definitions; Property and Casualty Insurance Companies; Retaliatory Taxes; Credits Against Taxes Imposed by Sec. 22

Section 30 - Definitions; Value of Tangible Property; Net Worth

Section 31a - Investment Credit for Certain Corporations; Limitations

Section 31c - Credit for Certain Corporations; Increase in Number of Full-Time Employees

Section 31d - Definitions Applicable to Secs. 31d to 31f

Section 31e - Credit for Company Shuttle Van Purchase or Lease Expenses

Section 31f - Vanpool Vehicle Registration; Fee

Section 31h - Definitions; State Low-Income Housing Tax Credit; Eligibility; Allocation; Recapture

Section 31i - Transactions With Related Members; Adding Back of Certain Deductions

Section 31j - Deductible Interest; Interest Paid to Related Member; Taxpayer's Burden to Show Disallowance of Deduction Unreasonable

Section 31k - Deductible Interest; Adjustments; Applicability

Section 31l - Medical Device Company Tax Credit; Credit Transfer Program

Section 31m - Life Sciences Tax Credit

Section 31n - Determination of Gross Income; Adjustment to Federal Gross Income

Section 32b - Combined Reporting; Corporations Subject to Combination; Apportionment of Income; Joint and Several Liability; Regulations; Affiliated Group Election

Section 32c - Maximum Amount of Credits; Carryover

Section 32d - S Corporations; Net Income Measure

Section 32e - Application and Refund of Credits Earned Under Sec. 38x; Substantiation of Claims; Regulations

Section 38 - Determination of Net Income Derived From Business Carried on Within Commonwealth

Section 38a - Taxable Net Income

Section 38b - Financial Institutions and Business Corporations Engaged Exclusively in Buying, Selling, Dealing in or Holding Securities; Excise Rate

Section 38d - Deduction of Expenditures for Industrial Waste Treatment or Air Pollution Control Facilities

Section 38e - Eligible Business Facility; Excise Credit

Section 38f - Deduction From Net Income for Compensation Paid to Individuals Employed by Eligible Business Facility Domiciled in Present or Former Eligible Section of Substantial Poverty

Section 38g - Reporting Wholly-Owned Disc Income

Section 38h - Alternative Energy Sources; Deduction

Section 38i - Wages Deemed Compensation Paid in Commonwealth; Deduction; Election

Section 38j - Qualified Research Contribution Deduction

Section 38l - Natural Heritage and Endangered Species Fund; Contributions

Section 38m - Credit Against Amount of Excise Due; Research Expenses

Section 38n - Economic Development Incentive Program; Tax Credit for Certified Projects

Section 38o - Economic Target Areas; Tax Deduction for Renovation of Abandoned Buildings

Section 38p - Harbor Maintenance Taxes; Credit

Section 38q - Environmental Response Actions; Credit

Section 38r - Massachusetts Historic Rehabilitation Tax Credit

Section 38s - Automatic Sprinkler System; Depreciation Deduction

Section 38u - Credit for Cost of Qualifying Property; Life Sciences

Section 38v - Deductions for Qualifying Clinical Testing Expenses; Certified Life Sciences Company

Section 38w - Credit for Qualified Research Expenses; Life Sciences

Section 38x - Credit Against Taxes Imposed on Persons Filming Motion Picture for Employment of Persons Within Commonwealth in Connection With Filming or Production

Section 38y - Unrelated Business Taxable Income for Certain Exempt Corporations

Section 38z - Dairy Farm Tax Credit Program

Section 38aa - Credit Against Taxes Imposed for Qualified Donation of Certified Land to Public or Private Conservation Agency

Section 38bb - Credit Against Taxes Imposed for a Certified Housing Development Project

Section 38cc - Life Sciences Refundable Jobs Credit

Section 38dd - Credit Against Excise Tax Imposed Under Secs. 2(b), 2b(b) or 39(b)

Section 38ee - Community Investment Tax Credit

Section 38gg - Hiring of Qualified Veterans; Excise Tax Credit

Section 38hh - Credit for Wages Paid to Qualified Apprentice

Section 38ii - Cranberry Production

Section 38jj - Tax Credits for Qualified Employees With Disabilities

Section 39 - Tax Rate

Section 39a - Tax on Business Subsidiary Corporation

Section 42 - Alternative Method of Determining Net Income

Section 42a - Taxable Net Income

Section 42b - Manufacturing and Research and Development Corporations

Section 52 - Unconstitutionality of Excise Tax Law; Effect; Revival of Former Act

Section 55 - Valuation

Section 58 - Tax Rate

Section 59 - Assessment of Additional Taxes

Section 67 - Assessment; Rate; Return; Deductions

Section 68 - Effect on Other Taxes

Section 68a - Conflict Between Local and State Valuations; Remedy

Section 68c - Exemption From Excise Under Sec. 39 for Certain Business Corporations

Section 69 - Inspection of Records; Examination of Officers

Section 79 - Penalty for Failure to Make Return for Corporate Franchise Tax

Section 80 - Collection of Penalties

Section 81 - Local Taxation, Defined