Home/Massachusetts/Statutes/Part I: ADMINISTRATION OF THE GOVERNMENT/Title IX: TAXATION/Ch. 63B: DECLARATION OF ESTIMATED TAX BY CORPORATIONS/§ 10
Massachusetts Statutes

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

Massachusetts § 10
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 63BDECLARATION OF ESTIMATED TAX BY CORPORATIONS

This text of Massachusetts § 10 (Addition of tax or penalty; assessment and collection) 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. 63B, § 10 (2026).

Text

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.

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Bluebook (online)
Massachusetts § 10, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/63B/10.