Mass. Gen. Laws ch. 63B § 5

Current through Chapter 223 of the 2024 Legislative Session

Section 63B:5 - Credit against taxes

All payments of the estimated tax, or any installment thereof, for any taxable year shall be allowed as a credit to the corporation against the tax imposed upon such corporation for such taxable year under the provisions of chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.

Mass. Gen. Laws ch. 63B, § 5