Massachusetts General Laws
Chapter 63d - Taxation of Pass-Through Entities
Section 4 - Timing of Payment of Excise Tax

[ Text of section added by 2021, 69, Sec. 1 effective September 30, 2021 for tax years beginning on or after January 1, 2021. See. 2021, 69, Sec. 2.]
  Section 4. The excise under this chapter shall be in addition to, and not in lieu of, any other Massachusetts tax required to be paid, including tax imposed by chapter 62 or chapter 63. The excise under this chapter shall be due and payable on the eligible pass-through entity's original, timely-filed return. A return that reports the excise shall be due at the same time as a partnership information return or corporate excise return would be due for the entity under chapter 62C. Nothing in this chapter shall alter any filing requirements for a qualified member under said chapter 62C.

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Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 63d - Taxation of Pass-Through Entities

Section 1 - Definitions

Section 2 - Refundable Credit for Eligible Pass-Through Entity

Section 3 - Application of Chapter 63d

Section 4 - Timing of Payment of Excise Tax

Section 5 - Collection and Administration of Excise Tax

Section 6 - Elections

Section 7 - Regulation and Guidance