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the Massachusetts General Laws
2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE IX TAXATION
CHAPTER 58 GENERAL PROVISIONS RELATIVE TO TAXATION
Section 28 Annual assessments for deposits with state treasurer; trust funds
Universal Citation:
MA Gen L ch 58 § 28
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Section 28. The commissioner shall annually assess upon every corporation or organization required by law to make deposits in trust with the state treasurer one twentieth of one per cent of the average of such deposits by it for the year last preceding such assessment. Such assessment shall be collected in the same manner as taxes upon corporations.
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