This form must be filed each year by all individuals, partnerships, associations, trusts and corporations that own or hold taxable personal property on January 1, except telephone and telegraph companies and owners of pipelines that are required to file a personal property return with the Mass. Dept. of Revenue.
Literary, temperance, benevolent, charitable or scientific organizations that may be entitled to an exemption must file State Tax Form 3 ABC listing all property they own or hold for those purposes on January 1.