Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 5

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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.

Last modified: March 26, 2006