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Mass. Gen. Laws ch. 63B – Declaration of Estimated Tax by Corporations | Midpage
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Massachusetts General Laws
Part I
Title IX
Chapter 63B
Mass. Gen. Laws ch. 63B
Declaration of Estimated Tax by Corporations
1
Definitions
2
Payment of estimated tax by corporations
3
Interest on underpayment of estimated taxes; installment payments
4
Time for payment of first installment
4A
Amount and time of installment payments
4B
First year corporations with less than ten employees; installment payments
5
Credit against taxes
7
Taxable years of less than twelve months
9
Liability of officers, directors or employees for failure to pay installments of estimated taxes
10
Addition of tax or penalty; assessment and collection