18- 125 C.M.R. ch. 401, § 3
Current through 2024-51, December 18, 2024
Generally, service providers are required to file tax returns on an accrual basis. However, a service provider that properly files its federal income tax returns on a cash basis may elect to file its service provider tax returns on a cash basis.
18- 125 C.M.R. ch. 401, § 3