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2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE IX TAXATION
CHAPTER 63A TAXATION OF CERTAIN CORPORATIONS, ASSOCIATIONS AND ORGANIZATIONS ENGAGED IN THE SALE OF ALCOHOLIC BEVERAGES
Section 2 Rate
Universal Citation:
MA Gen L ch 63A § 2
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[Text of section effective for tax years beginning on or after January 1, 2009. See 2008, 173, Sec. 101.]
Section 2. Against every taxpayer there shall be levied, assessed and collected an excise at the rate of 0.57 per cent of such taxpayer’s gross receipts.
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