There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 14 Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
Section 14. Every taxpayer subject to taxation under chapter sixty-three A shall on or before April fifteenth of each year make a return to the commissioner of the total amount of its gross receipts for the preceding calendar year and compute the amount of the tax prescribed by section two of chapter sixty-three A.
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