Mass. Gen. Laws » Part I Title XXII Chapter 175
Massachusetts General Laws

Mass. Gen. Laws ch. 175, § 159 (2026)

Retaliatory taxes, fines, penalties, etc

✓ current as of July 2026
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Section 159. If by the laws of any other state any taxes, fines, penalties, licenses, fees, deposits or other obligations or prohibitions, additional to or in excess of those imposed by the laws of this commonwealth upon foreign companies and their agents, are imposed on domestic companies and their agents doing business in such state, like obligations and prohibitions shall be imposed upon all companies of such state and their agents doing business in this commonwealth so long as such laws remain in force.

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Prudential Ins. Co. of Am. v. Comm'r of Revenue, 709 N.E.2d 1096 (Mass. 1999).
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Prudential Ins. Co. of Am. v. Comm'r of Revenue, 709 N.E.2d 1096 (Mass. 1999). · cites it 2× “Section 159, which is set out in full in the margin, 6 provides, among other things, that, if a - foreign State imposes a tax on a Massachusetts insurance company in addition to or in excess of the tax imposed here on foreign companies, a like tax must be imposed on companies of…”
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