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

• Massachusetts General Laws - Definitions - Chapter 63B, Section 1
  The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:— “Corporation”, every corporation, company or association subject...
• Massachusetts General Laws - Payment of estimated tax by corporations - Chapter 63B, Section 2
  Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars...
• Massachusetts General Laws - Interest on underpayment of estimated taxes; installment payments - Chapter 63B, Section 3
  (a) Except as otherwise provided in this section, in the case of any underpayment of estimated tax by a corporation, there shall be added to...
• Massachusetts General Laws - Time for payment of first installment - Chapter 63B, Section 4
  The first required installment of estimated tax shall be paid on or before the fifteenth day of the third month of the taxable year, except...
• Massachusetts General Laws - Amount and time of installment payments - Chapter 63B, Section 4A
  If the first required installment of estimated tax is paid after the fifteenth day of the third month of the taxable year and is required...
• Massachusetts General Laws - First year corporations with less than ten employees; installment payments - Chapter 63B, Section 4B
  A corporation that has less than ten employees and is in its first full taxable year of doing business shall not be subject to the...
• Massachusetts General Laws - Credit against taxes - Chapter 63B, 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...
• Massachusetts General Laws - Repealed, 1990, 121, Sec. 33 - Chapter 63B, Section 6
  Repealed, 1990, 121, Sec.
• Massachusetts General Laws - Taxable years of less than twelve months - Chapter 63B, Section 7
  The application of this chapter to taxable years of less than twelve months shall be in accordance with regulations prescribed by the commissioner.
• Massachusetts General Laws - Repealed, 1990, 121, Sec. 34 - Chapter 63B, Section 8
  Repealed, 1990, 121, Sec.
• Massachusetts General Laws - Liability of officers, directors or employees for failure to pay installments of estimated taxes - Chapter 63B, Section 9
  Any officer, director or employee of any corporation which is required under this chapter to pay an estimated tax, who shall be wilfully responsible for...
• Massachusetts General Laws - Addition of tax or penalty; assessment and collection - Chapter 63B, Section 10
  Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed...
• Massachusetts General Laws - Repealed, 1976, 415, Sec. 104 - Chapter 63B, Section 11
  Repealed, 1976, 415, Sec.

Last modified: September 11, 2015