ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
DECLARATION OF ESTIMATED TAX BY CORPORATIONS
Credit against taxes
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.