[ Text of section effective until July 3, 2008. For text effective July 3, 2008, see below.]
Section 11. (a) Every domestic business corporation and every foreign corporation, both as defined in section thirty of chapter sixty-three, every domestic manufacturing corporation and every domestic research and development corporation, both as defined in section thirty-eight C of chapter sixty-three, and every foreign manufacturing corporation and every foreign research and development corporation, both as defined in section forty-two B of chapter sixty-three, shall, on or before the fifteenth day of the third month following the close of each taxable year, make a return giving such information as the commissioner may deem necessary for the determination of the taxes imposed upon them by chapter sixty-three.
[ There is no paragraph (b).]
Chapter 62C: Section 11. Corporate returns
[ Text of section as amended by 2008, 173, Sec. 26 effective July 3, 2008 for tax years beginning on or after January 1, 2009. See 2008, 173, Sec. 101. For text effective until July 3, 2008, see above.]
Section 11. Except as otherwise provided in this chapter, every business corporation, as defined in section 30 of chapter 63, shall, on or before the fifteenth day of the third month following the close of each taxable year, file a return providing such information as the commissioner deems necessary for the determination of the taxes imposed upon it by chapter 63.