Payment of estimated tax by corporations . Section 2. Every corporation which in any taxable year can reasonably expect to have an estimated tax for ...

Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 3

Interest on underpayment of estimated taxes; installment payments . Section 3. (a) Except as otherwise provided in this section, in the case of any underpayment ...

Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 4

Time for payment of first installment . Section 4. The first required installment of estimated tax shall be paid on or before the fifteenth day ...

Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 4A

Amount and time of installment payments . Section 4A. If the first required installment of estimated tax is paid after the fifteenth day of the ...

Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 4B

First year corporations with less than ten employees; installment payments . Section 4B. A corporation that has less than ten employees and is in its ...

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

Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 7

Taxable years of less than twelve months . Section 7. The application of this chapter to taxable years of less than twelve months shall be ...

Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 8

Repealed, 1990, 121, Sec. 34 . ...

Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 9

Liability of officers, directors or employees for failure to pay installments of estimated taxes . Section 9. Any officer, director or employee of any corporation ...

Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 10

Addition of tax or penalty; assessment and collection . Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and ...

Massachusetts General Laws - Declaration of Estimated Tax by Corporations - Chapter 63b, Section 11

Repealed, 1976, 415, Sec. 104 . ...

Last modified: March 26, 2006