Mass. Gen. Laws ch. 63B § 2

Current through Chapter 223 of the 2024 Legislative Session

Section 63B:2 - Payment of estimated tax by corporations

Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars shall make payments of estimated tax pursuant to sections three to five, inclusive, and section seven.

Mass. Gen. Laws ch. 63B, § 2