Home/Massachusetts/Statutes/Part I: ADMINISTRATION OF THE GOVERNMENT/Title IX: TAXATION/Ch. 63B: DECLARATION OF ESTIMATED TAX BY CORPORATIONS/§ 5
Massachusetts Statutes

§ 5 — Credit against taxes

Massachusetts § 5
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 63BDECLARATION OF ESTIMATED TAX BY CORPORATIONS

This text of Massachusetts § 5 (Credit against taxes) 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, § 5 (2026).

Text

Section 5. All payments of the estimated tax, or any installment thereof, for any taxable year shall be allowed as a credit to the corporation against the tax imposed upon such corporation for such taxable year under the provisions of chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.

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Bluebook (online)
Massachusetts § 5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/63B/5.