Massachusetts Statutes
§ 1 — Definitions
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 63B DECLARATION OF ESTIMATED TAX BY CORPORATIONS
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 to taxation under the provisions of chapter sixty-three, or under any special act which is in lieu of the provisions of said chapter sixty-three.''Estimated tax'', the amount which the corporation estimates as the taxes required to be paid under chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.
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