Home/Massachusetts/Statutes/Part I: ADMINISTRATION OF THE GOVERNMENT/Title IX: TAXATION/Ch. 62C: ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION/§ 2
Massachusetts Statutes

§ 2 — Application of chapter

Massachusetts § 2
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 62CADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION

This text of Massachusetts § 2 (Application of chapter) 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. 62C, § 2 (2026).

Text

Section 2. The provisions of this chapter shall, so far as pertinent and consistent, apply to the taxes imposed by chapter sixty A; by chapters sixty-two through sixty-five C, inclusive; by section ten of chapter one hundred and twenty-one A; by section twenty-one of chapter one hundred and thirty-eight; and by any act in addition thereto or amendment thereof.

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Nearby Sections

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§ 2
Application of chapter
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Inspection of returns, books, accounts and other records in possession of commissioner
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Disclosure of tax information
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Unauthorized willful inspection of information contained in return or document filed with the commission; penalties
§ 22
Inspection or use of returns or other information by governmental agencies
§ 23
Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner
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Verification of returns; inspection of stampers
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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
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Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64M and 138; inspection
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Assessment of taxes
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Extension of time for assessment
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Failure to file or filing of incorrect return; determination and assessment of tax
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Collection of tax jeopardized by delay; immediate assessment
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Bluebook (online)
Massachusetts § 2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/62C/2.