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    • Legislation USA
    • Massachusetts General Laws
    • Part I - Administration of the Government
    • Title IX - Taxation
    • Chapter 63b - Declaration of Estimated Tax by Corporations
    • Section 5 - Credit Against Taxes

    Massachusetts General Laws
    Chapter 63b - Declaration of Estimated Tax by Corporations
    Section 5 - Credit Against Taxes

    Section 5. All payments of the estimated tax, or any installment thereof, for any taxable year shall be allowed as a credit to the corporation against the tax imposed upon such corporation for such taxable year under the provisions of chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.

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    Structure Massachusetts General Laws

    Massachusetts General Laws

    Part I - Administration of the Government

    Title IX - Taxation

    Chapter 63b - Declaration of Estimated Tax by Corporations

    Section 1 - Definitions

    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 9 - Liability of Officers, Directors or Employees for Failure to Pay Installments of Estimated Taxes

    Section 10 - Addition of Tax or Penalty; Assessment and Collection

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