Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63D, § 5
Collection and administration of excise tax
Official textmalegislature.govlast amended
[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]
Section 5. The collection and administration of the excise under this chapter shall be governed by chapter 62C unless expressly provided otherwise in this chapter or in regulations promulgated by the commissioner pursuant to this chapter.
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In this chapter (7 sections)
- 63D-1 · Definitions
- 63D-2 · Refundable credit for eligible pass-through entity
- 63D-3 · Application of chapter 63D
- 63D-4 · Timing of payment of excise tax
- 63D-5 · Collection and administration of excise tax
- 63D-6 · Elections
- 63D-7 · Regulation and guidance