Massachusetts Statutes
§ 7 — Assessment and taxation of foreign electric utilities
Massachusetts § 7
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title XXIICORPORATIONS
Ch. 164ANEW ENGLAND POWER POOL
This text of Massachusetts § 7 (Assessment and taxation of foreign electric utilities) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mass. Gen. Laws ch. 164A, § 7 (2026).
Text
Section 7. A foreign electric utility shall be subject to assessment and taxation in the same manner and to the same extent as is provided by law with respect to a corporation defined as an ''electric company'' in section one of chapter one hundred sixty-four; except that a foreign electric utility which is a governmental entity shall, with respect to payments for franchise taxes to the commonwealth plus any other taxes not covered by subsections (b) and (d) of section eight, make payments in lieu of such taxes in the manner provided by subsection (c) of said section eight.
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Bluebook (online)
Massachusetts § 7, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/164A/7.