Date: | 09/16/2022 |
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Organization: | Massachusetts Department of Revenue |
Regulatory Authority: |
MGL c. 14, § 6(1) MGL c. 58 MGL c. 62C, § 3 |
Official Version: | Purchase the official print version |
830 CMR 58.00 explains the requirements for and tax treatment of corporations that apply for manufacturing corporation classification under M.G.L. c. 63, § 42B.