Massachusetts § 6 Elections

Massachusetts Statutes

§ 6 — Elections

Massachusetts § 6

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 63DTAXATION OF PASS-THROUGH ENTITIES

This text of Massachusetts § 6 (Elections) 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, § 6 (2026).

Text

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

Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.

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

Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.

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Massachusetts § 6, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/63D/6.