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The Massachusetts General Laws is a codification of many of the statutes of the Commonwealth of Massachusetts. The Commonwealth's laws are promulgated by an elected bicameral ("two-chamber") legislative body, the Massachusetts General Court. The resulting laws—both Session Laws and General Laws—together make up the statutory law of the ...
The Constitution of Massachusetts is the foremost source of state law. Legislation is enacted by the General Court, published in the Acts and Resolves of Massachusetts, and codified in the General Laws of Massachusetts. State agency regulations (sometimes called administrative law) are published in the Massachusetts Register and codified in the ...
New Hampshire – no individual income tax. The state taxes dividends and interest at 3% in 2024. The former 5% tax was decreasing by 1% each year, but a 2023 law accelerated the repeal to the start of 2025. [15] For large businesses, the 0.55% Business Enterprise Tax is essentially an income tax. The state also has a 7.5% (2024) Business ...
Taxation in Massachusetts. Chapter 61 is a voluntary current use program designed by the Massachusetts Legislature to tax real property in the Commonwealth of Massachusetts at its timber resources value rather than its highest and best use (development) value. Landowners who enroll their land in the program receive property tax reductions in ...
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The leading online retailer and the Massachusetts Office for Administration and Finance have reached an accord for Amazon to begin collecting the 6.25 state sales tax on any purchases by ...
June 21, 2024 at 11:39 AM. Massachusetts State House. BOSTON ― Accountants continue to sound the alarm over high-income residents leaving Massachusetts, in part to avoid the new income surtax ...
The Constitution of the Commonwealth of Massachusetts is the fundamental governing document of the Commonwealth of Massachusetts, one of the 50 individual states that make up the United States of America. It consists of a preamble, declaration of rights, description of the principles and framework of government, and articles of amendment.