830 CMR 63.00: Taxation of corporations

Date: 10/18/2019
Organization: Massachusetts Department of Revenue
Regulatory Authority: MGL c. 63
MGL c. 14, § 6(1)
MGL c. 62C, § 3
Official Version: Purchase the official version

Describes the circumstances when certain business corporations are subject to tax under M.G.L. c.63.

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