Massachusetts imposes a corporate excise tax on the conduct of business in a corporate capacity, sometimes measured by the income of the corporation. Businesses operating in a corporate capacity are: corporations, joint stock companies, real estate trusts organized and operated under the Real Estate Trust Act, financial corporations, banks, or other business associations or limited liability companies or partnerships taxed as a corporation under the United States Internal Revenue Code.  
Guide to Corporate Excise Tax
 Corporations Overview

Corporate Excise Resources
Register to File and Pay with MassTaxConnect (available 11/30/2015)
Corporate Excise Forms
Secretary of the Commonwealth 
Corporate Excise Legal Library
Massachusetts General Laws Chapter 63