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U.S. State Codes
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Massachusetts
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Part I - Administration of ...
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Title IX - Taxation
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Chapter 63b - Declaration of Estimated Tax by C...
Chapter 63b - Declaration of Estimated Tax by Corporations
Section 1 - Definitions
Section 2 - Payment of Estimated Tax by Corporations
Section 3 - Interest on Underpayment of Estimated Taxes; Installment Payments
Section 4 - Time for Payment of First Installment
Section 4a - Amount and Time of Installment Payments
Section 4b - First Year Corporations With Less Than Ten Employees; Installment Payments
Section 5 - Credit Against Taxes
Section 7 - Taxable Years of Less Than Twelve Months
Section 9 - Liability of Officers, Directors or Employees for Failure to Pay Installments of Estimated Taxes
Section 10 - Addition of Tax or Penalty; Assessment and Collection