Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63B, § 7
Taxable years of less than twelve months
Official textmalegislature.gov
Section 7. The application of this chapter to taxable years of less than twelve months shall be in accordance with regulations prescribed by the commissioner.
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- 63B-6 · Repealed, 1990, 121, Sec. 33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- 63B-8 · Repealed, 1990, 121, Sec. 34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- 63B-11 · Repealed, 1976, 415, Sec. 104