Massachusetts § 21 Additional tax on foreign companies

Massachusetts Statutes

§ 21 — Additional tax on foreign companies

Massachusetts § 21

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 63TAXATION OF CORPORATIONS

This text of Massachusetts § 21 (Additional tax on foreign companies) 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. 63, § 21 (2026).

Text

Section 21. Every foreign life insurance company shall annually pay with respect to business taxable under the preceding section, in addition to the excise hereby imposed, a sum equal to the excess over such excise of the amount of tax which would be imposed in the same year by the laws of the state or country under which such company is organized, upon a life insurance company incorporated in this commonwealth, or upon its agents, if doing business to the same extent in such state or country.

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Section 21. Every foreign life insurance company shall annually pay with respect to business taxable under the preceding section, in addition to the excise hereby imposed, a sum equal to the excess over such excise of the amount of tax which would be imposed in the same year by the laws of the state or country under which such company is organized, upon a life insurance company incorporated in this commonwealth, or upon its agents, if doing business to the same extent in such state or country.

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Massachusetts § 21, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/63/21.