Massachusetts General Laws ch. 62 sec. 15 – Duties of corporate trustees
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Section 15. Every corporation liable to taxation under the preceding section shall make the returns prescribed by section six of chapter sixty-two C and shall be subject to the penalties imposed by said chapter.
Terms Used In Massachusetts General Laws ch. 62 sec. 15
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.