SECTION 1. Section 39 of chapter 63 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting the following subsection:-
(3) Except as otherwise provided, business entities that incorporate in the last 3 months of any tax year, as determined by the secretary of state, shall pay a pro-rated fee equal to one fourth of what is owed by the newly formed corporation according to subsections (a) or (b) of this section.
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