Massachusetts General Laws
Title IX - Taxation
Chapter 63d - Taxation of Pass-Through Entities

Section 1 - Definitions - [ Text of section added by 2021, 69, Sec. 1...

Section 2 - Refundable Credit for Eligible Pass-Through Entity - [ Text of section added by 2021, 69, Sec. 1...

Section 3 - Application of Chapter 63d - [ Text of section added by 2021, 69, Sec. 1...

Section 4 - Timing of Payment of Excise Tax - [ Text of section added by 2021, 69, Sec. 1...

Section 5 - Collection and Administration of Excise Tax - [ Text of section added by 2021, 69, Sec. 1...

Section 6 - Elections - [ Text of section added by 2021, 69, Sec. 1...

Section 7 - Regulation and Guidance - [ Text of section added by 2021, 69, Sec. 1...