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November 25, 2024 Clouds | 36°F
The 193rd General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 63B DECLARATION OF ESTIMATED TAX BY CORPORATIONS
  5. Section 1 Definitions

Section 1

Section 1: Definitions

Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:—

''Corporation'', every corporation, company or association subject to taxation under the provisions of chapter sixty-three, or under any special act which is in lieu of the provisions of said chapter sixty-three.

''Estimated tax'', the amount which the corporation estimates as the taxes required to be paid under chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.