Massachusetts § 15 Excise tax; violation

Massachusetts Statutes

§ 15 — Excise tax; violation

Massachusetts § 15

Part IADMINISTRATION OF THE GOVERNMENT

Title XXIICORPORATIONS

Ch. 176CNON-PROFIT MEDICAL SERVICE PLANS

This text of Massachusetts § 15 (Excise tax; violation) 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. 176C, § 15 (2026).

Text

Section 15. Every corporation subject to this chapter shall annually on or before March first, make a return to the commissioner of revenue, signed and sworn to by a majority of its board of directors, of the total amount of subscription dues paid by subscribing members during the preceding calendar year, and shall pay to said commissioner an excise of one per cent upon the amount of such dues. If said corporation neglects to make such return, it shall forfeit fifty dollars for each day such neglect continues.

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Section 15. Every corporation subject to this chapter shall annually on or before March first, make a return to the commissioner of revenue, signed and sworn to by a majority of its board of directors, of the total amount of subscription dues paid by subscribing members during the preceding calendar year, and shall pay to said commissioner an excise of one per cent upon the amount of such dues. If said corporation neglects to make such return, it shall forfeit fifty dollars for each day such neglect continues.

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Massachusetts § 15, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/176C/15.