Massachusetts General Laws
Chapter 62c - Administrative Provisions Relative to State Taxation
Section 47 - Action of Contract for Unpaid Taxes

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