Declaration of Estimated Tax by Corporations

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Declaration of Estimated Tax by Corporations

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Section
1

Definitions

Section
2

Payment of Estimated Tax by Corporations

Section
3

Interest on Underpayment of Estimated Taxes; Installment Payments

Section
4

Time for Payment of First Installment

Section
4a

Amount and Time of Installment Payments

Section
4b

First Year Corporations With Less Than Ten Employees; Installment Payments

Section
5

Credit Against Taxes

Section
6

Repealed, 1990, 121, Sec. 33

Section
7

Taxable Years of Less Than Twelve Months

Section
8

Repealed, 1990, 121, Sec. 34

Section
9

Liability of Officers, Directors or Employees for Failure to Pay Installments of Estimated Taxes

Section
10

Addition of Tax or Penalty; Assessment and Collection

Section
11

Repealed, 1976, 415, Sec. 104