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Massachusetts law

Tax Laws in Massachusetts.

Massachusetts tax disputes can involve individual and corporate income tax, sales and use tax, property tax, and employer withholding. Massachusetts state-tax analysis runs through the Department of Revenue, with administrative review through the Appellate Tax Board and judicial review through the Supreme Judicial Court.

Last verified: 2026-04-17

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State law

Statute of Limitations

Varies by tax type and notice; administrative deadlines are often shortM.G.L. cc. 62–65C

Massachusetts tax disputes do not run on a single universal deadline. The timing depends on the type of tax, the notice or order issued, and the procedural path chosen in response.

State law

Key Massachusetts Statutes

Massachusetts Revenue CodeM.G.L. cc. 62–65C

These chapters cover Massachusetts state taxation, including income tax, sales and use tax, and procedural rules for assessments, refunds, and enforcement.

Massachusetts Appellate Tax BoardM.G.L. c. 58A

The Appellate Tax Board is an independent administrative body that hears Massachusetts state-tax and property-tax appeals before judicial review.

State law

Official Sources

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Massachusetts.

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