Mass. Gen. Laws ch. 63B § 10

Current through Chapter 231 of the 2024

Section 63B:10 - Addition of tax or penalty; assessment and collection

Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.

Mass. Gen. Laws ch. 63B, § 10

Amended by Acts 2008, c. 173,§ 91, eff. 1/1/2009.