Section 2. Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars shall make payments of estimated tax pursuant to sections three to five, inclusive, and section seven.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 63b - Declaration of Estimated Tax by Corporations
Section 2 - Payment of Estimated Tax by Corporations
Section 3 - Interest on Underpayment of Estimated Taxes; Installment Payments
Section 4 - Time for Payment of First Installment
Section 4a - Amount and Time of Installment Payments
Section 4b - First Year Corporations With Less Than Ten Employees; Installment Payments
Section 5 - Credit Against Taxes
Section 7 - Taxable Years of Less Than Twelve Months
Section 10 - Addition of Tax or Penalty; Assessment and Collection