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December 26, 2025 Clear | 15°F
The 194th 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 7 Taxable years of less than twelve months

Section 7

Section 7: Taxable years of less than twelve months

Section 7. The application of this chapter to taxable years of less than twelve months shall be in accordance with regulations prescribed by the commissioner.