[Text of section effective for tax years beginning on or after January 1, 2009. See 2008, 173, Sec. 101.]
Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.
[Text of section effective for tax years beginning on or after January 1, 2009. See 2008, 173, Sec. 101.]
Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.
[Text of section effective for tax years beginning on or after January 1, 2009. See 2008, 173, Sec. 101.]
Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.
