Addition of Tax or Penalty; Assessment and Collection

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Declaration of Estimated Tax by Corporations
  6. Addition of Tax or Penalty; Assessment and Collection

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Section 10. 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.


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