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

Section 6: Elections

74 words·~1 min read·/ma/part-i/title-ix/chapter-63d/6

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

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]

Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.