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

Section 5: Credit against taxes

55 words·~1 min read·/ma/part-i/title-ix/chapter-63b/5

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Section 5. All payments of the estimated tax, or any installment thereof, for any taxable year shall be allowed as a credit to the corporation against the tax imposed upon such corporation for such taxable year under the provisions of chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.
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