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General Laws of Massachusetts (Last Updated: January 16, 2020) |
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PART I ADMINISTRATION OF THE GOVERNMENT |
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TITLE IX. TAXATION |
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CHAPTER 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 Repealed, 1990, 121, Sec. 33 |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 Repealed, 1990, 121, Sec. 34 |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 Repealed, 1976, 415, Sec. 104 |