Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 2 (2026)

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✓ current as of July 2026

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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.

Notes of Decisions

Cited in 2 cases, 2001–2007 · leading case: In Re Healthco Int'l, Inc., 257 B.R. 379 (Bankr. D. Mass. 2001).

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In Re Healthco Int'l, Inc., 257 B.R. 379 (Bankr. D. Mass. 2001). “Mass. Gen.Laws ch. 62C, § 2. For example, in Massachusetts, a corporate excise tax or sales tax is deemed “assessed at the amount shown as the tax due upon any return filed .”

McGonagle v. Home Depot U.S.A, Inc., 22 Mass. L. Rptr. 708 (Mass. Super. Ct. 2007). “” G.L.c. 62C, §2. General Laws c. 64H is included in the scope of G.”

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