Massachusetts Statutes

§ 10 — Addition of tax or penalty; assessment and collection

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 63B DECLARATION OF ESTIMATED TAX BY CORPORATIONS
Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.

Free access — add to your briefcase to read the full text and ask questions with AI

Massachusetts § 10 (Addition of tax or penalty; assessment and collection) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

View on official source ↗