Massachusetts General Laws > Chapter 63A – Taxation of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages
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Terms Used In Massachusetts General Laws > Chapter 63A - Taxation of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages
- 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.