Massachusetts General Laws ch. 63B sec. 2 – Payment of estimated tax by corporations
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Section 2. Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars shall make payments of estimated tax pursuant to sections three to five, inclusive, and section seven.
Terms Used In Massachusetts General Laws ch. 63B sec. 2
- 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.