Home/Massachusetts/Statutes/Part I: ADMINISTRATION OF THE GOVERNMENT/Title IX: TAXATION/Ch. 58: GENERAL PROVISIONS RELATIVE TO TAXATION/§ 28
Massachusetts Statutes

§ 28 — Annual assessments for deposits with state treasurer; trust funds

Massachusetts § 28
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 58GENERAL PROVISIONS RELATIVE TO TAXATION

This text of Massachusetts § 28 (Annual assessments for deposits with state treasurer; trust funds) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mass. Gen. Laws ch. 58, § 28 (2026).

Text

Section 28. The commissioner shall annually assess upon every corporation or organization required by law to make deposits in trust with the state treasurer one twentieth of one per cent of the average of such deposits by it for the year last preceding such assessment. Such assessment shall be collected in the same manner as taxes upon corporations.

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Nearby Sections

4
§ 28
Annual assessments for deposits with state treasurer; trust funds
§ 28A
Withholding taxes; internal revenue code of United States
§ 28B
Withholding statements; federal taxes
§ 28C
Reciprocal enforcement of tax liabilities
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Bluebook (online)
Massachusetts § 28, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/58/28.