Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63B, § 10
Addition of tax or penalty; assessment and collection
Official textmalegislature.gov
Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.
Source: view the official text
In this chapter (13 sections)
- 63B-1 · Definitions
- 63B-2 · Payment of estimated tax by corporations
- 63B-3 · Interest on underpayment of estimated taxes; installment…
- 63B-4 · Time for payment of first installment
- 63B-4A · Amount and time of installment payments
- 63B-4B · First year corporations with less than ten employees;…
- 63B-5 · Credit against taxes
- 63B-6 · Repealed, 1990, 121, Sec. 33
- 63B-7 · Taxable years of less than twelve months
- 63B-8 · Repealed, 1990, 121, Sec. 34
- 63B-9 · Liability of officers, directors or employees for failure to…
- 63B-10 · Addition of tax or penalty; assessment and collection
- 63B-11 · Repealed, 1976, 415, Sec. 104