General Laws of Massachusetts - Chapter 63A Taxation of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages

• Massachusetts General Laws - Definitions - Chapter 63A, Section 1
  When used in this chapter the following terms shall have the following meanings:— (a) “Commissioner”, the commissioner of revenue. [There is no subsection (b).] (c)...
• Massachusetts General Laws - Rate - Chapter 63A, Section 2
  Against every taxpayer there shall be levied, assessed and collected an excise at the rate of 0.57 per cent of such taxpayer’s gross receipts.
• Massachusetts General Laws - Repealed, 1976, 415, Sec. 103 - Chapter 63A, Section 3 4
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Repealed, 1973, 708, Sec. 5 - Chapter 63A, Section 5
  Repealed, 1973, 708, Sec.

Last modified: September 11, 2015