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The 190th General Court of the Commonwealth of Massachusetts

Section 14: Report of gross receipts by taxpayers subject to chapter 63A; computation of tax

Section 14. Every taxpayer subject to taxation under chapter sixty-three A shall on or before April fifteenth of each year make a return to the commissioner of the total amount of its gross receipts for the preceding calendar year and compute the amount of the tax prescribed by section two of chapter sixty-three A.