Massachusetts Statutes
§ 4 — Timing of payment of excise tax
Massachusetts § 4
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 63DTAXATION OF PASS-THROUGH ENTITIES
This text of Massachusetts § 4 (Timing of payment of excise tax) 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. 63D, § 4 (2026).
Text
[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]
Section 4. The excise under this chapter shall be in addition to, and not in lieu of, any other Massachusetts tax required to be paid, including tax imposed by chapter 62 or chapter 63. The excise under this chapter shall be due and payable on the eligible pass-through entity's original, timely-filed return. A return that reports the excise shall be due at the same time as a partnership information return or corporate excise return would be due for the entity under chapter 62C. Nothing in this chapter shall alter any filing requirements for a qualified member under said chapter 62C.
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Bluebook (online)
Massachusetts § 4, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/63D/4.