Massachusetts General Laws
Chapter 63d - Taxation of Pass-Through Entities
Section 6 - Elections

[ 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 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.

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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