Massachusetts General Laws
Chapter 63d - Taxation of Pass-Through Entities
Section 5 - Collection and Administration 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 5. The collection and administration of the excise under this chapter shall be governed by chapter 62C unless expressly provided otherwise in this chapter or in regulations promulgated by the commissioner pursuant to this chapter.

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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