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 WebFile for Business
Corporate Excise Forms
Secretary of the Commonwealth 
Corporate Excise Legal Library
Massachusetts General Laws Chapter 63