Web(a) If this section applies to any portion of an underpayment of tax required to be shown on a return, there shall be added to the tax an amount equal to 20 per cent of the portion of the underpayment to which this section applies. WebSection 1. When used in this chapter the following words or terms shall, unless the context indicates otherwise, have the following meanings:--. (a) "Commissioner'', the …

Massachusetts General Laws Chapter 62c, Section 67c (2024)

Web1 de jul. de 2008 · Section 62C:33 - Late returns; penalty; abatement(a)If any return is not filed with the commissioner on or before its due date or within any extension of time granted by him, there shall be added to and become a part of the tax, as an additional tax, a penalty of one percent of the amount required to be shown as the tax on such return for each … Web2024 Massachusetts General Laws. Part I - Administration of the Government. Title IX - Taxation. Chapter 62c - Administrative Provisions Relative to State Taxation. Section 26 … general rayce ferguson

Massachusetts General Laws ch. 62C sec. 35A – Penalty for ...

WebSection 62C. A magistrate designated under the previous section, in addition to his powers and duties as clerk, may: (a) grant such continuances as are agreed upon by all parties … Web14 de abr. de 2024 · If passed through, the total aggregate amount of the Credit claimed by the entity’s owners in any taxable year shall not exceed the Credit amount allowed, as discussed in 830 CMR 63.38JJ.1 (3). (c) The Elective Pass-Through Entity Excise. The Credit may not be used by Employers to reduce the pass-through entity excise they elect … WebTitle IX - Taxation. Chapter 62c - Administrative Provisions Relative to State Taxation. Section 51 - Sale or Transfer of Corporate Assets; Procedure. Universal Citation: MA … general rawls air force bio