§ 5 — Collection and administration of excise tax

Massachusetts § 5

• Jurisdiction: Massachusetts
• Part I: ADMINISTRATION OF THE GOVERNMENT
• Title IX: TAXATION
• Ch. 63D: TAXATION OF PASS-THROUGH ENTITIES

Text

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]

Section 5. The collection and administration of the excise under this chapter shall be governed by chapter 62C unless expressly provided otherwise in this chapter or in regulations promulgated by the commissioner pursuant to this chapter.