Massachusetts Chapter 63B — Declaration of Estimated Tax By Corporations
13 sections hosted, reproduced from the official public-domain source.
- Mass. Gen. Laws ch. 63B, § 1— Definitions
- Mass. Gen. Laws ch. 63B, § 2— Payment of estimated tax by corporations
- Mass. Gen. Laws ch. 63B, § 3— Interest on underpayment of estimated taxes; installment payments
- Mass. Gen. Laws ch. 63B, § 4— Time for payment of first installment
- Mass. Gen. Laws ch. 63B, § 4A— Amount and time of installment payments
- Mass. Gen. Laws ch. 63B, § 4B— First year corporations with less than ten employees; installment payments
- Mass. Gen. Laws ch. 63B, § 5— Credit against taxes
- Mass. Gen. Laws ch. 63B, § 6— Repealed, 1990, 121, Sec. 33
- Mass. Gen. Laws ch. 63B, § 7— Taxable years of less than twelve months
- Mass. Gen. Laws ch. 63B, § 8— Repealed, 1990, 121, Sec. 34
- Mass. Gen. Laws ch. 63B, § 9— Liability of officers, directors or employees for failure to pay installments of estimated taxes
- Mass. Gen. Laws ch. 63B, § 10— Addition of tax or penalty; assessment and collection
- Mass. Gen. Laws ch. 63B, § 11— Repealed, 1976, 415, Sec. 104