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