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Budget Summary FY2015

Outside Section 96
Data Current as of:  10/17/2014




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Definition - principal reporting corporation

SECTION 96.   Section 1 of chapter 62C of the General Laws, as so appearing, is hereby amended by inserting after the definition of "Materialman" the following definition:-

"Principal reporting corporation", the corporation responsible for the filing of a combined report of income pursuant to section 32B of chapter 63, or any successor thereof, as may be provided for in regulations or other guidance issued by the commissioner.