§ 1 Definitions
§ 2 Excise on direct broadcast satellite service; rate; time of payment
§ 3 Reimbursement to direct broadcast satellite service provider by subscriber
§ 4 Registration of service providers
§ 5 Liability for failure to pay taxes under this chapter
§ 6 Out-of-state service providers; state secretary as agent for service of process

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Terms Used In Massachusetts General Laws > Chapter 64M - Taxation of Direct Broadcast Satellite Service

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • 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.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Fiduciary: A trustee, executor, or administrator.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Trustee: A person or institution holding and administering property in trust.