Statutes Relating to Taxes and Excises for Revenue Upon Corporations in Massachusetts (Classic Reprint) PDF Download
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Author: Massachusetts Massachusetts
Publisher: Forgotten Books
ISBN: 9780265066751
Category : Reference
Languages : en
Pages : 46
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Book Description
Excerpt from Statutes Relating to Taxes and Excises for Revenue Upon Corporations in Massachusetts Appeals, and board OE appeal. 61. Party aggrieved by decision of tax commis sioner under certain sections may appeal. 62. Board of appeal, how constituted. Appeal to be taken within ten days. Board to hear and decide. Their decision final. Over. Payments to be reimbursed. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Massachusetts Massachusetts
Publisher: Forgotten Books
ISBN: 9780265066751
Category : Reference
Languages : en
Pages : 46
Get Book Here
Book Description
Excerpt from Statutes Relating to Taxes and Excises for Revenue Upon Corporations in Massachusetts Appeals, and board OE appeal. 61. Party aggrieved by decision of tax commis sioner under certain sections may appeal. 62. Board of appeal, how constituted. Appeal to be taken within ten days. Board to hear and decide. Their decision final. Over. Payments to be reimbursed. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: U. S. Office of Internal Revenue
Publisher: Forgotten Books
ISBN: 9780331686531
Category : Reference
Languages : en
Pages : 20
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Book Description
Excerpt from Law and Regulations Relative to Excise Tax on Corporations, Joint Stock Companies, Associations and Insurance Companies: December 3, 1909 Fifth. Returns sha be retained by the Commissioner of In ternal Revenue, who Shall make assessments thereon; and in case of any return made with false or fraudulent intent, he Shall add one hundred per centum of such tax, and in case of a refusal or n lect to make a return or to verify the same as aforesaid he shall ail fifty per centum of such tax. In case of neglect occasioned b the sick ness or absence of an ofiicer of such corporation, joint company or association, or insurance company, required to make said return, or for other suļ¬icient reason, the collector may allow such further time for makin and delivering such return as he may deem neces sary, not excee ing thirty days. The amount so added to the tax shall be'collected at the same time and in the same manner as the tax originally assessed, unless the refusal, neglect, or falsity is discovered after the date for pa ent of said taxes, in which case the amount so added shall be pai by the delinquent corporation, joint stock com pany or association, or insurance company, immediately u n notice given by the collector. All assessments shall be made and t e several corporations, joint stock companies or associations, or insurance com anies, shall be notified of the amount for which they are respectively able on or before the first day of June of each successive year, and said assessments shall be paid on or before the thirtieth day of June, except in cases of refusal or neglect to make such return, and in cases of false or fraudulent returns, in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any timc within three years after said return is due, make a return upon infor mation obtained as above provided for, and the assessment made b the Commissioner of Internal Revenue thereon shall be paid by su corporation, joint stock company or association, or insurance com pany immediately upon notification of the. Amount of such assess ment; and to any sum or sums due and unpa1d after the thirtieth day of June in any year, and for ten da after notice and demand thereof by the collector, there shall be ad ed the sum of five per centum on the amount of tax unpaid and interest at the rate of one r centum per month u n said tax from the time the same becomes ue. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Massachusetts. Special Commission on Taxation (1948- )
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 28
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Book Description
Author:
Publisher:
ISBN:
Category : Motor vehicles
Languages : en
Pages : 72
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Book Description
Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 76
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Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1422330222
Category :
Languages : en
Pages : 52
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Book Description
Author: U. S. Customs and Border Protection
Publisher:
ISBN: 9781304100061
Category : Education
Languages : en
Pages : 0
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Book Description
Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.
Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1198
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Book Description
Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 748
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Book Description
Author: Daphne A. Kenyon
Publisher:
ISBN: 9781558442337
Category : Electronic books
Languages : en
Pages : 0
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Book Description
The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.
