Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63, § 21
Additional tax on foreign companies
Official textmalegislature.gov
Section 21. Every foreign life insurance company shall annually pay with respect to business taxable under the preceding section, in addition to the excise hereby imposed, a sum equal to the excess over such excise of the amount of tax which would be imposed in the same year by the laws of the state or country under which such company is organized, upon a life insurance company incorporated in this commonwealth, or upon its agents, if doing business to the same extent in such state or country.
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In this chapter (40 sections)
- 63-1 · Definitions
- 63-2 · Financial institutions; excise rate
- 63-2A · Financial institutions; determination of net income
- 63-2B · S corporations; excise rate; determining factors of amount
- 63-3-4 · Repealed, 1976, 415, Sec. 102
- 63-5-6 · Repealed, 1934, 323, Sec. 1
- 63-7 · Effect of assessment on other levies
- 63-8-to-10B · Repealed, 1925, 343, Sec. 1
- 63-11 · Repealed, 1984, 485, Sec. 3
- 63-12 · Repealed, 1966, 14, Sec. 12
- 63-13 · Repealed, 1976, 415, Sec. 102
- 63-14 · Repealed, 1931, 426, Sec. 6
- 63-15 · Repealed, 1984, 485, Sec. 4
- 63-16 · Repealed, 1984, 485, Sec. 5
- 63-17 · Repealed, 1984, 485, Sec. 6
- 63-18 · Repealed, 1990, 499, Sec. 11
- 63-18A · Repealed, 1976, 415, Sec. 102
- 63-19 · Repealed, 1966, 14, Sec. 15
- 63-20 · Premiums subject to taxation; rate
- 63-21 · Additional tax on foreign companies
- 63-22 · Domestic companies other than life; premiums subject to…
- 63-22A · Domestic companies; annual total gross investment income…
- 63-22B · Investment privilege excise; net investment income
- 63-22C · Credit against investment privilege excise
- 63-22D · Gains, determination for investment privilege excise purposes;…
- 63-23 · Foreign companies; premiums subject to taxation; rate
- 63-24 · Deductions
- 63-24A · Retaliatory taxes; applicability and reciprocal exemption;…
- 63-25 · Repealed, 1976, 415, Sec. 102
- 63-26 · Examination of records
- 63-27 · Repealed, 1976, 415, Sec. 102
- 63-28 · Payment; time; basis for liability
- 63-29 · Liability for taxes
- 63-29A · Fire and marine companies; tax on underwriting profit;…
- 63-29B · Taxation of reciprocal or inter-insurance exchange agents
- 63-29C · Life insurance companies; credits against taxes imposed by…
- 63-29D · Property and casualty insurance companies; taxes on premiums;…
- 63-29E · Definitions; property and casualty insurance companies;…
- 63-30 · Definitions; value of tangible property; net worth
- 63-30A · Repealed, 1966, 698, Sec. 52