Mass. General Laws c.63D § 7

Regulations or other guidance

This is an unofficial version of a Massachusetts General Law. For more information on this topic, please see law about taxation.

Updates

• Added by St.2021, c. 69, § 1 

Section 7

The commissioner shall promulgate regulations or other guidance to carry out the purposes of this chapter. Such regulations or other guidance may: (i) make the credit available to qualified members with income from eligible pass-through entities that in turn have income from other eligible pass-through entities; (ii) provide rules on the application of this chapter to eligible trusts and estates; and (iii) require estimated payments of the excise by electing eligible pass-through entities and their qualified members in a manner consistent with chapter 62B.

Last updated:	October 21, 2021