Every corporation liable to taxation under the preceding section shall make the returns prescribed by section six of chapter sixty-two C and shall be subject to the penalties imposed by said chapter.
Mass. Gen. Laws ch. 62, § 15
Every corporation liable to taxation under the preceding section shall make the returns prescribed by section six of chapter sixty-two C and shall be subject to the penalties imposed by said chapter.
Mass. Gen. Laws ch. 62, § 15