Regulation

Regulation  830 CMR 63.00: Taxation of corporations

Date: 04/14/2023
Organization: Massachusetts Department of Revenue
Regulatory Authority: MGL c. 14, § 6(1)
MGL c. 62C, § 3
MGL c. 63
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830 CMR 63.00 describes the circumstances when certain business corporations are subject to taxation under MGL c. 63.

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