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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 5 Credit against taxes
Universal Citation: MA Gen L ch 63B § 5 (2017)
Section 5. All payments of the estimated tax, or any installment thereof, for any taxable year shall be allowed as a credit to the corporation against the tax imposed upon such corporation for such taxable year under the provisions of chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.
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