§ 2 — Payment of estimated tax by corporations

Massachusetts § 2

• Jurisdiction: Massachusetts
• Part I: ADMINISTRATION OF THE GOVERNMENT
• Title IX: TAXATION
• Ch. 63B: DECLARATION OF ESTIMATED TAX BY CORPORATIONS

Text

Section 2. Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars shall make payments of estimated tax pursuant to sections three to five, inclusive, and section seven.