Massachusetts General Laws

Mass. Gen. Laws ch. 58, § 2 (2026)

Commissioner; annual lists to board of assessors; classifications; objections; appeal

✓ current as of July 2026

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Section 2. The commissioner shall annually, on or before April first of each year, forward to each board of assessors a list of all corporations known to him to be liable on January first of said year to taxation under chapters fifty-nine, sixty A and sixty-three. Such list shall indicate which of said corporations have been classified by the commissioner as manufacturing corporations or research and development corporations and shall contain such other information as in his judgment will assist such boards of assessors in the assessment of taxes. The operation of a solid waste disposal facility, as defined in section eighteen of chapter sixteen, or the production of any material or other product therefrom which is usable or marketable shall not be deemed to be a manufacturing activity for the purposes of this section.

Any person aggrieved by any classification made by the commissioner under any provision of chapters fifty-nine and sixty-three or by any action taken by the commissioner under this section may, on or before April thirtieth of said year or the thirtieth day after such list is sent out by the commissioner, whichever is later, file an application with the appellate tax board on a form approved by it, stating therein the classification claimed.

The appellate tax board shall, within ten days after the decision on said application, give written notice thereof to the applicant. The decision of the board shall be binding upon the parties to any proceeding pending or brought before it which involves a tax for the year to which the decision is applicable. For the purpose of this section, ''person'' shall include a board of assessors.

Notes of Decisions

Cited in 21 cases, 1924–2010 · leading case: Fernandes Super Markets, Inc. v. State Tax Comm'n, 357 N.E.2d 296 (Mass. 1976).

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Fernandes Super Markets, Inc. v. State Tax Comm'n, 357 N.E.2d 296 (Mass. 1976). · cites it 6× “58A, § 13, from a decision of the Appellate Tax Board (board) upholding the action of the State Tax Commission under the provisions of G. L. c. 58, § 2, denying Fernandes’s request for classification as a manufacturing corporation for the year 1974.”

Tilcon-Warren Quarries Inc. v. Comm'r of Revenue, 467 N.E.2d 472 (Mass. 1984). · cites it 2× “As to the first, the board ruled that it was without jurisdiction, as the taxpayer’s appeal was not timely filed in accordance with G. L. c. 58, § 2. 4 As to the second, the board ruled on the merits that the taxpayer was not a “manufacturing” corporation.”

John S. Lane & Son, Inc. v. Comm'r of Revenue, 484 N.E.2d 1005 (Mass. 1985). · cites it 6× “From 1937 to 1981, Lane was classified as a foreign manufacturing corporation on the list sent to each board of *138 assessors by the Commissioner pursuant to G. L. c. 58, § 2 (1984 ed.). 1 Foreign manufacturing corporations are entitled to claim an investment tax credit under…”

Westinghouse Broad. Co. v. Comm'r of Revenue, 7 Media L. Rep. (BNA) 1066 (Mass. 1981). · cites it 3× “The company applied to the State Tax Commission under G. L. c. 58, § 2, for manufacturing classification, so that it would then qualify under the provisions of G.”

Onex Commc'ns Corp. v. Comm'r of Revenue, 930 N.E.2d 733 (Mass. 2010). · cites it 2× “The commissioner denied the application, and Onex filed a petition under formal procedure, see G. L. c. 58, § 2, with the board. A hearing was held at which three witnesses testified for Onex; the commissioner presented no witnesses.”

Franki Found. Co. v. State Tax Comm'n, 281 N.E.2d 865 (Mass. 1972). · cites it 3× “58A, § 13, from a decision of the Appellate Tax Board (board) upholding the action of the State Tax Commission under the provisions of G. L. c. 58, § 2, as appearing in St. 1965, c.”

Se. Sand & Gravel, Inc. v. Comm'r of Revenue, 429 N.E.2d 714 (Mass. 1981). · cites it 2× “The board found that the Commissioner of Revenue, in accordance with G. L. c. 58, § 2, distributed a list to the board of assessors on July 16, 1976, classifying those corporations engaged in manufacturing, as outlined in c.”

Joseph T. Rossi Corp. v. State Tax Comm'n, 338 N.E.2d 557 (Mass. 1975). · cites it 3× “Rossi Corporation (Rossi) is a “manufacturing corporation” pursuant to G. L. c. 58, § 2. The decision of the board would qualify Rossi under G.”

York Steak House Sys., Inc. v. Comm'r of Revenue, 472 N.E.2d 230 (Mass. 1984). · cites it 3× “(York), does not qualify as a manufacturing corporation under G. L. c. 58, § 2. We find no error in this decision.”

First Data Corp. v. State Tax Comm'n, 357 N.E.2d 933 (Mass. 1976). “G. L. c. 58, § 2. In the present case First Data Corporation (taxpayer), which operates an electronic digital computer system in Waltham, was refused the classification by the Commissioner.”

Opinion of the Justices to the House of Representatives, 148 N.E. 889 (Mass. 1924). “G. L. c. 58, § 2. That circumstance does not prevent the levy of a lawful excise concerning the use by motor vehicles of highways.”

Tenneco Inc. v. Comm'r of Revenue, 516 N.E.2d 1164 (Mass. 1987). “The board, however, properly distinguished Tenneco’s claim from the facts of Assessors of Holyoke by pointing out that the Holyoke Water Power Company had been classified as a manufacturing corporation by the Commissioner under G. L. c. 58, § 2, and that this court followed the…”

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