Massachusetts § 1 Definitions

Massachusetts Statutes

§ 1 — Definitions

Massachusetts § 1

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 63BDECLARATION OF ESTIMATED TAX BY CORPORATIONS

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Bluebook

Mass. Gen. Laws ch. 63B, § 1 (2026).

Text

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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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.

Nearby Sections

2

§ 1

Definitions

§ 10

Addition of tax or penalty; assessment and collection

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Bluebook (online)

Massachusetts § 1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/63B/1.