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

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Last modified: September 11, 2015