Section 15. Returns required by sections eleven to fourteen, inclusive, shall be signed by the treasurer or assistant treasurer, or in their absence or incapacity by any other principal officer, of the corporation, company, organization or association making the return.

Terms Used In Massachusetts General Laws ch. 62C sec. 15

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
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