§ 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
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Terms Used In Massachusetts General Laws > Chapter 63B - Declaration of Estimated Tax by Corporations

  • 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.