Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63B, § 2
Payment of estimated tax by corporations
Official textmalegislature.gov
Section 2. Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars shall make payments of estimated tax pursuant to sections three to five, inclusive, and section seven.
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- 63B-6 · Repealed, 1990, 121, Sec. 33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- 63B-8 · Repealed, 1990, 121, Sec. 34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- 63B-11 · Repealed, 1976, 415, Sec. 104