Massachusetts StatutesCHAPTER 63B DECLARATION OF ESTIMATED TAX BY CORPORATIONS
- Section 1 Definitions
- Section 2 Payment of estimated tax by corporations
- Section 3 Interest on underpayment of estimated taxes; installment payments
- Section 4 Time for payment of first installment
- Section 4A Amount and time of installment payments
- Section 4B First year corporations with less than ten employees; installment payments
- Section 5 Credit against taxes
- Section 6 Repealed, 1990, 121, Sec. 33
- Section 7 Taxable years of less than twelve months
- Section 8 Repealed, 1990, 121, Sec. 34
- Section 9 Liability of officers, directors or employees for failure to pay installments of estimated taxes
- Section 10 Addition of tax or penalty; assessment and collection
- Section 11 Repealed, 1976, 415, Sec. 104