Massachusetts General Laws
Chapter 62 - Taxation of Incomes
Section 54 - Severability

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 62 - Taxation of Incomes

Section 1 - Definitions

Section 2 - Gross Income, Adjusted Gross Income and Taxable Income Defined; Classes

Section 3 - Taxable Income: Adjusted Gross Income Less Deductions and Exemptions

Section 4 - Rates of Tax for Residents, Non-Residents and Corporate Trusts

Section 5 - Exempt Income of Individuals; Exemption of Stock Bonus, Pension or Profit-Sharing Trust

Section 5a - Taxation of Income Earned by Non-Residents; Regulations; Certain Military Personnel

Section 5c - Taxation of Unincorporated Homeowners' Association

Section 6 - Credits

Section 61/2 - Medical Device Company Tax Credit; Credit Transfer Program

Section 6c - Massachusetts State Election Campaign Fund; Voluntary Contributions

Section 6d - Natural Heritage and Endangered Species Fund; Contributions

Section 6e - Organ Transplant Fund; Voluntary Contributions

Section 6f - Gross Income; Determination of Capital Gains; Basis of Property

Section 6g - Massachusetts State Public Health HIV and Hepatitis Fund; Voluntary Contributions; Use of Contributions

Section 6h - Massachusetts United States Olympic Fund; Voluntary Contributions

Section 6i - Low-Income Housing Tax Credit

Section 6j - Massachusetts Historic Rehabilitation Tax Credit

Section 6k - Refunds and Contributions Credited to Massachusetts Military Family Relief Fund

Section 6l - Application and Refund of Certain Credits Under Sec. 6; Substantiation of Claims; Regulations

Section 6m - Contribution of Refund to Homeless Animal Prevention and Care Fund; Annual Report

Section 9 - Estates of Deceased Persons

Section 10 - Income From Trust Estates; Deductions

Section 10a - Qualified Funeral Trusts

Section 11 - Income Received From Nonresident Trustee

Section 11a - Income From Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Deduction and Withholding

Section 11b - Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Returns, Declarations of Estimated Tax and Payments; Liability

Section 13 - Application of Sections to All Fiduciaries

Section 14 - Applicability to Corporate Trustees

Section 15 - Duties of Corporate Trustees

Section 16 - Agreement as to Total Tax Due From Trustees

Section 17 - Partners Subject to Tax; Distributive Shares; Partners' Separate Returns; Determination of Income; Common Trust Funds

Section 17a - Taxation of Shareholders of S Corporations

Section 25 - Individuals, Fiduciaries and Estates Subject to Tax

Section 42 - Liability of Fiduciaries

Section 54 - Severability

Section 62 - Methods of Accounting; Fiscal Years

Section 63 - Installment Transactions

Section 64 - Optional Tax Table

Section 6.5 - Medical Device Company Tax Credit; Credit Transfer Program