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2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 63B DECLARATION OF ESTIMATED TAX BY CORPORATIONS
Section 10 Addition of tax or penalty; assessment and collection
Universal Citation: MA Gen L ch 63B § 10 (2017)
Section 10. Any addition of tax or penalty imposed by this chapter shall be assessed and collected by the commissioner in the same manner as taxes imposed upon business corporations under chapter sixty-three.
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