| Date: | 04/14/2023 |
|---|---|
| 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 MGL c.63.