Massachusetts Statutes
§ 2 — Payment of estimated tax by corporations
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 63B DECLARATION OF ESTIMATED TAX BY CORPORATIONS
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.
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