Chapter 62 - TAXATION OF INCOMES
- Section 62:1 - Definitions
- Section 62:2 - Gross income, adjusted gross income and taxable income defined; classes
- Section 62:3 - Taxable income: adjusted gross income less deductions and exemptions
- Section 62:4 - Rates of tax for residents, non-residents and corporate trusts
- Section 62:5 - Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
- Section 62:5A - Taxation of income earned by non-residents; regulations; certain military personnel
- Section 62:5C - Taxation of homeowners' association
- Section 62:6 - [Effective Until 1/1/2025] Credits
- Section 62:6 - [Effective 1/1/2025] [Effective Until 1/1/2033] Credits
- Section 62:6 - [Effective 1/1/2033] Credits
- Section 62:6 1/2 - [Repealed]
- Section 62:6C - Massachusetts clean elections fund; voluntary contributions
- Section 62:6D - Natural heritage and endangered species fund; contributions
- Section 62:6E - Organ transplant fund; voluntary contributions
- Section 62:6F - Gross income; determination of capital gains; basis of property
- Section 62:6G - Massachusetts State Public Health HIV and Hepatitis fund; contributions
- Section 62:6H - Contribution of tax refunds to Massachusetts United States Olympic Fund
- Section 62:6I - [Effective Until 1/1/2025] Low-income housing tax credit
- Section 62:6I - [Effective 1/1/2025] Low-income housing tax credit
- Section 62:6J - Massachusetts historic rehabilitation tax credit
- Section 62:6K - Massachusetts Military Family Relief Fund
- Section 62:6L - Application of motion picture related credits
- Section 62:6M - [Multiple versions] Contributions of refund to Homeless Animal Prevention and Care Fund; annual report
- Section 62:6M - [Multiple versions] [Repealed Effective 12/31/2025] Community investment tax credit
- Section 62:6N - [Repealed]
- Section 62:8 - [Repealed]
- Section 62:9 - Estates of deceased persons
- Section 62:10 - Income from trust estates; deductions
- Section 62:10A - Qualified funeral trusts
- Section 62:11 - Income received from nonresident trustee
- Section 62:11A - Income from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding
- Section 62:11B - Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
- Section 62:12 - [Repealed]
- Section 62:12A - [Repealed]
- Section 62:13 - Application of sections to all fiduciaries
- Section 62:14 - Applicability to corporate trustees
- Section 62:15 - Duties of corporate trustees
- Section 62:16 - Agreement as to total tax due from trustees
- Section 62:17 - Partners subject to tax; distributive shares; partners' separate returns; determination of income; common trust funds
- Section 62:17A - Taxation of shareholders of S corporations
- Section 62:19 - [Repealed]
- Section 62:25 - Individuals, fiduciaries and estates subject to tax
- Section 62:42 - Liability of fiduciaries
- Section 62:54 - Severability
- Section 62:62 - Methods of accounting; fiscal years
- Section 62:63 - Installment transactions
- Section 62:64 - Optional tax rate