Massachusetts Chapter 63D — Taxation of Pass-Through Entities

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Mass. Gen. Laws ch. 63D, § 1— Definitions
Mass. Gen. Laws ch. 63D, § 2— Refundable credit for eligible pass-through entity
Mass. Gen. Laws ch. 63D, § 3— Application of chapter 63D
Mass. Gen. Laws ch. 63D, § 4— Timing of payment of excise tax
Mass. Gen. Laws ch. 63D, § 5— Collection and administration of excise tax
Mass. Gen. Laws ch. 63D, § 6— Elections
Mass. Gen. Laws ch. 63D, § 7— Regulation and guidance