Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63B, § 5
Credit against taxes
Official textmalegislature.gov
Section 5. All payments of the estimated tax, or any installment thereof, for any taxable year shall be allowed as a credit to the corporation against the tax imposed upon such corporation for such taxable year under the provisions of chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.
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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- 63B-6 · Repealed, 1990, 121, Sec. 33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- 63B-8 · Repealed, 1990, 121, Sec. 34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- 63B-11 · Repealed, 1976, 415, Sec. 104