Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63D, § 6
Elections
Official textmalegislature.govlast amended
[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]
Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.
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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