Mass. Gen. Laws ch. 63 § 38A
Current through Chapter 373 of the 2024 Legislative Session, with the exception of Acts not available as of 1/14/2025
The taxable net income of a business corporation allocated or apportioned to this commonwealth under the provisions of section thirty-eight shall be its net income subject to tax under this chapter.
Mass. Gen. Laws ch. 63, § 38A