Mass. Gen. Laws » Part I Title IX Chapter 62C
Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 33 (2026)

Late returns; penalty; abatement

✓ current as of July 2026
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Section 33. (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 per cent of the amount required to be shown as the tax on such return for each month or fraction thereof during which such failure continues, not exceeding, in the aggregate, twenty-five per cent of said amount.

(b) If any amount of tax is not paid to the commissioner on or before the date prescribed for payment of such tax, determined with regard to any extension of time for payment, there shall be added to the amount shown as tax on such return a penalty of one per cent of the amount of such tax for each month or fraction thereof during which such failure continues, not exceeding, in the aggregate, twenty-five per cent of said amount.

(c) If any amount of tax required to be shown on a return is not so shown, including an assessment made pursuant to the provisions of this chapter, and such tax is not paid within thirty days following the date of the notice of the tax due, there shall be added to the amount of tax stated in such notice a penalty of one per cent of the amount of such tax for each month or fraction thereof during which such failure continues, not exceeding, in the aggregate, twenty-five per cent of said amount.

(d) For purposes of subsection (a), the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return. For purposes of subsections (b) and (c), the amount of tax shown on the return shall, for the purpose of computing the addition for any month, be reduced by the amount of any part of the tax which is paid before the beginning of such month.

(e) This section shall not apply to any failure to file a declaration of estimated tax required by chapters sixty-two B or sixty-three B or to pay any estimated tax required to be paid by said chapters.

(f) If it is shown that any failure to file a return or to pay a tax in a timely manner is due to reasonable cause and not due to willful neglect, any penalty or addition to tax under this section may be waived by the commissioner, or if such penalty or addition to tax has been assessed, it may be abated by the commissioner, in whole or in part.

(g) If after the commissioner has required taxpayers either to prepare or file any required return, document, or information, or to make a required tax payment or estimated payment, by way of a specified automated or electronic means, format, method, or medium, a taxpayer fails to comply with the prescribed method for the filing, data transfer, or payment, the taxpayer shall be considered not to have made the required filing or the required payment. Upon a failure to comply, the commissioner, in addition to other remedies available to him, shall send the taxpayer a notice of improper filing or payment specifying the nonconformity therein, but shall not be required to send the notice for subsequent instances of noncompliance. Thereafter, if the taxpayer, without reasonable cause, fails to conform any filing, data transfer or payment with the method prescribed by the commissioner in tax years beginning on or after January 1, 2005, there shall be added to and become a part of the tax required to be paid a penalty in an amount not greater than $100 for each improper return, document or data transmission, and for each improper payment. The penalty shall be considered assessed by the issuance by the commissioner of a notice to the taxpayer setting out the amount of the penalty, the tax period and tax type affected and the reason for the penalty. No notice of intention to assess, notice of assessment, or any demand for payment shall be required as a prerequisite to the imposition or collection of a penalty imposed under this subsection. A penalty imposed by the commissioner for an improper filing or payment shall be subject to subsection (f) relative to the waiver of penalties.

Notes of Decisions
Cited in 13 cases, 1979–2015 · leading case: Fahey v. Massachusetts Dep't of Revenue, 779 F.3d 1 (1st Cir. 2015).
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Fahey v. Massachusetts Dep't of Revenue, 779 F.3d 1 (1st Cir. 2015). · cites it 8× “See Mass. Gen. Laws ch. 62C, § 33 (“Late returns; penalty; abatement”).”
Comm'r of Revenue v. Wells Yachts South, Inc., 549 N.E.2d 1131 (Mass. 1990). · cites it 4× “Thus, the board concluded that there was “reasonable cause” under G. L. c. 62C, § 33 (/), for the failure to file returns and pay taxes.”
Gonzalez v. Massachusetts Dep't of Revenue (In re Gonzalez), 506 B.R. 317 (1st Cir. BAP 2014). · cites it 4× “In fact, under Massachusetts law, there are consequences for a return’s lateness, including: (a) the imposition of a penalty pursuant to Mass. Gen. Laws ch. 62C, § 33 12 (entitled “Late returns; penalty; abatement”) and/or § 28; (b) the imposition of interest pursuant to Mass.”
Geoffrey, Inc. v. Comm'r of Revenue, 899 N.E.2d 87 (Mass. 2009). · cites it 2× “The board further stated that Geoffrey did not demonstrate that it had acted with reasonable cause in failing to file returns or pay corporate excises for the tax years at issue, and therefore, Geoffrey was not entitled to abatement of the penalties assessed pursuant to G.”
M & T CHARTERS, INC. v. Comm'r of Revenue, 533 N.E.2d 1359 (Mass. 1989). “See G. L. c. 62C, § 33 (f) (1986 ed.). The board made no findings or rulings regarding whether the taxpayer’s reliance on professional advice was reasonable in the circumstances, or whether such reliance constituted “reasonable cause” for failure to file.”
Walden v. Bd. of Reg. in Nursing, 479 N.E.2d 665 (Mass. 1985). “62C, § 49A (a) (1984 ed.), calls for an assurance against negligent or good faith errors as well as against intentional misconduct.”
Chirillo v. Comm'r of Revenue, 515 N.E.2d 601 (Mass. App. Ct. 1987). “62C, § 32, and other penalties under G. L. c. 62C, § 33, and they may be subject to criminal prosecution.”
Blakeley v. Comm'r of Revenue, 552 N.E.2d 586 (Mass. App. Ct. 1990). “Considering the purpose of G. L. c. 62C, § 33(b), and the standards set out in Commissioner of Rev.”
Commonwealth v. Garabedian, 395 N.E.2d 467 (Mass. App. Ct. 1979). “…to file a tax return when due. A failure to pay the tax shown as owing on a return is subject to civil penalties. See G. L. c. 62C, § 33.”
Schussel v. Comm'r of Revenue, 86 Mass. App. Ct. 419 (Mass. App. Ct. 2014). “The Schussels paid the full amount of tax and interest identified in the tax amnesty notice, which resulted in a waiver of penalties assessed under G. L. c. 62C, § 33. The commissioner later discovered the error, but did not seek to recoup the amount of the penalties, saving the…”
McGonagle v. Home Depot U.S.A, Inc., 22 Mass. L. Rptr. 708 (Mass. Super. Ct. 2007). “7, supra; and the issuance of fines and penalties by the Commissioner for failure to pay taxes, G.L.c. 62C, §33. The sales tax code provides no express remedy for purchasers to recover overcharged taxes.”
Donuts of Swansea, Inc. v. Comm'r, 12 Mass. L. Rptr. 456 (Mass. Super. Ct. 2000). · cites it 2× “58 in penalties on the §28 assessment, pursuant to G.L.c. 62C, §33{a). On December 2, 1996, Donuts commenced this action seeking a declaratory judgment that the assessment violated its rights under the Fifth Amendment to the United States Constitution.”
Show all 13 citing cases →
— Mass. Gen. Laws ch. 62C, § 33(a) — 3 cases
Fahey v. Massachusetts Dep't of Revenue, 779 F.3d 1 (1st Cir. 2015). “See Mass. Gen. Laws ch. 62C, § 33 (“Late returns; penalty; abatement”).”
Gonzalez v. Massachusetts Dep't of Revenue (In re Gonzalez), 506 B.R. 317 (1st Cir. BAP 2014). “In fact, under Massachusetts law, there are consequences for a return’s lateness, including: (a) the imposition of a penalty pursuant to Mass. Gen. Laws ch. 62C, § 33 12 (entitled “Late returns; penalty; abatement”) and/or § 28; (b) the imposition of interest pursuant to Mass.”
Donuts of Swansea, Inc. v. Comm'r, 12 Mass. L. Rptr. 456 (Mass. Super. Ct. 2000). “58 in penalties on the §28 assessment, pursuant to G.L.c. 62C, §33{a). On December 2, 1996, Donuts commenced this action seeking a declaratory judgment that the assessment violated its rights under the Fifth Amendment to the United States Constitution.”
— Mass. Gen. Laws ch. 62C, § 33(b) — 1 case
Blakeley v. Comm'r of Revenue, 552 N.E.2d 586 (Mass. App. Ct. 1990). “Considering the purpose of G. L. c. 62C, § 33(b), and the standards set out in Commissioner of Rev.”
— Mass. Gen. Laws ch. 62C, § 33(f) — 1 case
Fahey v. Massachusetts Dep't of Revenue, 779 F.3d 1 (1st Cir. 2015). “See Mass. Gen. Laws ch. 62C, § 33 (“Late returns; penalty; abatement”).”
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