Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars shall make payments of estimated tax pursuant to sections three to five, inclusive, and section seven.
Mass. Gen. Laws ch. 63B, § 2
Payment of estimated tax by corporations
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.