Massachusetts General Laws
Title IX - Taxation
Chapter 63b - Declaration of Estimated Tax by Corporations

Section 1 - Definitions - Section 1. The following words as used in this chapter...

Section 2 - Payment of Estimated Tax by Corporations - Section 2. Every corporation which in any taxable year can...

Section 3 - Interest on Underpayment of Estimated Taxes; Installment Payments - Section 3. (a) Except as otherwise provided in this section,...

Section 4 - Time for Payment of First Installment - Section 4. The first required installment of estimated tax shall...

Section 4a - Amount and Time of Installment Payments - Section 4A. If the first required installment of estimated tax...

Section 4b - First Year Corporations With Less Than Ten Employees; Installment Payments - Section 4B. A corporation that has less than ten employees...

Section 5 - Credit Against Taxes - Section 5. All payments of the estimated tax, or any...

Section 7 - Taxable Years of Less Than Twelve Months - Section 7. The application of this chapter to taxable years...

Section 9 - Liability of Officers, Directors or Employees for Failure to Pay Installments of Estimated Taxes - Section 9. Any officer, director or employee of any corporation...

Section 10 - Addition of Tax or Penalty; Assessment and Collection - Section 10. Any addition of tax or penalty imposed by...