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Code · Massachusetts · Part I — ADMINISTRATION OF THE GOVERNMENT · Title IX — TAXATION · Chapter 63B

Section 10: Addition of tax or penalty; assessment and collection

33 words·~1 min read·/ma/part-i/title-ix/chapter-63b/10

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Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.
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