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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 64M. TAXATION OF DIRECT BROADCAST SATELLITE SERVICE |
| SECTION 1. Definitions |
| SECTION 2. Excise on direct broadcast satellite service; rate; time of payment |
| SECTION 3. Reimbursement to direct broadcast satellite service provider by subscriber |
| SECTION 4. Registration of service providers |
| SECTION 5. Liability for failure to pay taxes under this chapter |
| SECTION 6. Out-of-state service providers; state secretary as agent for service of process |