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April 26, 2024 Clear | 52°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 10 Addition of tax or penalty; assessment and collection

Section 10

Section 10: Addition of tax or penalty; assessment and collection

Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.