Coverage Validation

What's possible

Build government systems on the law

Check a workflow Reconcile primary sources

Ground AI models in citable law

Ask about benefits and taxes

Power products on rules you don't rebuild

Simulate policy on real rules

Explore benefits cliffs Simulate household impacts

Axiom Citations Slides

Team Get started

loading…

Computable law for all.

Open, machine-readable encodings of the world's rules — starting with tax and benefit policy.

Product

Axiom platform
Demos
Coverage
Validation
Citations
Documentation

Foundation

About
Team
Blog
Privacy

Connect

Contact
Get updates
hello@axiom.org

© 2026 Axiom Foundation · Doing the public-interest work

Open infrastructure for encoded law

us-ma/statute/part-i/title-ix/chapter-62 — TAXATION OF INCOMES · Axiom

Axiom
Massachusetts
Statutes
Part I
§ title-ix

Taxation Of Incomes

55 sections

Definitions
Gross income, adjusted gross income and taxable income defined; classes
Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
Taxation of income earned by non-residents; regulations; certain military personnel
Repealed, 1973, 723, Sec. 2
Taxation of unincorporated homeowners' association
Repealed, 1971, 555, Sec. 5
Massachusetts State Election Campaign Fund; voluntary contributions
Natural Heritage and Endangered Species Fund; contributions
Organ Transplant Fund; voluntary contributions
Gross income; determination of capital gains; basis of property
Massachusetts State Public Health HIV and Hepatitis fund; voluntary contributions; use of contributions
Massachusetts United States Olympic Fund; voluntary contributions
Low-income housing tax credit
Massachusetts historic rehabilitation tax credit
Refunds and contributions credited to Massachusetts Military Family Relief Fund
Contribution of refund to Homeless Animal Prevention and Care Fund; annual report
Repealed, 2012, 224, Sec. 41A
Massachusetts homeownership tax credit; application; amount awarded; completion of qualified homeownership development project; sponsor; transfer, sale or assignment of tax credit; duties of director; adoption and promulgation of rules and regulations
Repealed, 1979, 409, Sec. 4
Repealed, 1971, 555, Sec. 5
Repealed, 2008, 173, Sec. 19
Estates of deceased persons
Income from trust estates; deductions
Income received from nonresident trustee
Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
Repealed, 2004, 262, Sec. 16
Application of sections to all fiduciaries
Duties of corporate trustees
Partners subject to tax; distributive shares; partners' separate returns; determination of income; common trust funds
Taxation of shareholders of S corporations
Repealed, 1976, 415, Sec. 100
Repealed, 2008, 173, Sec. 22
Repealed, 1966, 698, Sec. 18
Repealed, 1938, 489, Sec. 8
Repealed, 1976, 415, Sec. 100
Individuals, fiduciaries and estates subject to tax
Repealed, 1971, 555, Sec. 14
Repealed, 1976, 415, Sec. 100
Repealed, 1956, 128
Repealed, 1976, 415, Sec. 100
Repealed, 1947, 483, Sec. 2
Repealed, 1976, 415, Sec. 100
Repealed, 1953, 654, Sec. 45
Repealed, 1976, 415, Sec. 100
Repealed, 1961, 251
Repealed, 1976, 415, Sec. 100
Repealed, 1976, 415, Sec. 100
Repealed, 1930, 416, Sec. 2
Repealed, 1976, 415, Sec. 100
Repealed, 1931, 426, Sec. 184
Repealed, 1976, 415, Sec. 100
Repealed, 1971, 555, Sec. 17
Repealed, 2021, 68, Sec. 2
Installment transactions