Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63B, § 4
Time for payment of first installment
Section 4. The first required installment of estimated tax shall be paid on or before the fifteenth day of the third month of the taxable year, except that if the requirements of section two are first met:
# (a)
after the last day of the second month and before the first day of the sixth month of the taxable year, the first required installment shall be paid on or before the fifteenth day of the sixth month of the taxable year;
# (b)
after the last day of the fifth month and before the first day of the ninth month of the taxable year, the first required installment shall be paid on or before the fifteenth day of the ninth month of the taxable year; or (c) after the last day of the eighth month and before the first day of the twelfth month of the taxable year, the first required installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year.
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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- 63B-6 · Repealed, 1990, 121, Sec. 33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- 63B-8 · Repealed, 1990, 121, Sec. 34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- 63B-11 · Repealed, 1976, 415, Sec. 104