Against every taxpayer there shall be levied, assessed and collected an excise at the rate of 0.57 per cent of such taxpayers gross receipts.
Mass. Gen. Laws ch. 63A, § 2
Against every taxpayer there shall be levied, assessed and collected an excise at the rate of 0.57 per cent of such taxpayers gross receipts.
Mass. Gen. Laws ch. 63A, § 2