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

Section 2: Payment of estimated tax by corporations

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 2. Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars shall make payments of estimated tax pursuant to sections three to five, inclusive, and section seven.