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Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 1Legal Research Home > Massachusetts Lawyer > Declaration of Estimated Tax by Corporations > Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 1 Definitions. Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:— “Corporation”, every corporation, company or association subject to taxation under the provisions of chapter sixty-three, or under any special act which is in lieu of the provisions of said chapter sixty-three. “Estimated tax”, the amount which the corporation estimates as the taxes required to be paid under chapter sixty-three or any act in lieu thereof, and under any act in addition thereto. Last modified: March 26, 2006 |