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.
Section: Previous 1 2 3 4 4A 4B 5 6 7 8 9 10 11 NextLast modified: September 11, 2015