Section 82. (a) The commissioner annually shall prepare and publish an aggregate statistical report of taxes collected from corporations and other businesses, other than marine insurance companies, taxable under section twenty-nine A of chapter sixty-three, that are (i) taxable under any provision of chapter sixty-three and (ii) required to file a return under section eleven or twelve of this chapter.
(b) The report shall contain the following tax return information:
(1) the aggregate amount of tax collected under chapter sixty-three;
(2) the aggregate amount of each credit, deduction, exemption and exclusion allowed under chapter sixty-three that results in a tax expenditure by the commonwealth, provided that the report need not contain such information with respect to (i) any deduction, exemption, or exclusion, allowed under the Internal Revenue Code and adopted by the commonwealth, that results in a tax expenditure by the commonwealth of less than five million dollars for the calendar year to which the report relates or (ii) any credit, deduction, exemption, or exclusion, that is determined separately from any credit, deduction, exemption, or exclusion allowed under the Internal Revenue Code that results in a tax expenditure by the commonwealth of less than one million dollars for the calendar year to which the report relates.
(3) such other aggregate information as the commissioner deems appropriate.
(c) For purposes of the report, the relevant aggregate tax return information designated under subsection (b) shall be stated separately for taxpayers within each of several major industry groups determined by the commissioner. In addition, such information shall be stated separately for each of the ranges of amounts of relevant items included in the reports required under section eighty-three as such ranges are determined by the commissioner.
(d) Each report shall be based on a period of one calendar year and shall include returns for the taxable years beginning during that calendar year. The report for each period shall be issued within three calendar years of the end of such period; provided, however, that the initial report required by this section shall be issued by December thirty-first, nineteen hundred and ninety-three and shall be based on tax return information relating to taxable years beginning during the calendar year nineteen hundred and ninety. Notwithstanding any other provision of this section, information not required to be reported on Massachusetts tax returns need not be included in reports relating to taxable years beginning before January first, nineteen hundred and ninety-three, and information regarding the amount of any excess tax credit or credits subject to carry-over to future taxable years and the amount of domestic life insurance company income subject to apportionment need not be included in reports relating to taxable years beginning before January first, nineteen hundred and ninety-two.
(e) Nothing in this section shall allow or require the commissioner to disclose the identity of any taxpayer that provides tax return information included in the report required by this section.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 62c - Administrative Provisions Relative to State Taxation
Section 2 - Application of Chapter
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 10 - Withholding Tax Returns; Payment
Section 11 - Corporate Returns
Section 12 - Banks, Insurance Companies and Certain Other Corporations; Additional Returns; Contents
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 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 22 - Inspection or Use of Returns or Other Information by Governmental Agencies
Section 24 - Verification of Returns; Inspection of Stampers
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 30b - Partnership-Level Audit
Section 31 - Notice of Assessment in Excess of Amount on Return
Section 32a - Outstanding Obligations on Installment Transactions; Method for Determining Interest
Section 33 - Late Returns; Penalty; Abatement
Section 34 - Penalty for Failure to File Returns; Payment
Section 35a - Penalty for Underpayment of Tax Required to Be Shown on Return
Section 35d - Inconsistent Position in Reporting of Income; Disclosure
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 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 45 - Designation of Banks as Depository for Receiving Taxes
Section 45a - Quarterly Returns; Regulations; Underpayment
Section 47 - Action of Contract for Unpaid Taxes
Section 48 - Liability of Lessee for Tax Due From Lessor
Section 49 - Information for Collection of Taxes; Injunction
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 55 - Books or Records Relating to Property Subject to Levy
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 67a - Shows; Registration Certificates
Section 67b - Reciprocal Agreements With Other States for Payment of Sales and Use Taxes
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 71 - Notice Under This Chapter
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 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