Mass. Gen. Laws ch. 63 § 42A

Current with Act changes effective as of September 9, 2024

Section 63:42A - Taxable net income

The taxable net income of a business corporation allocated or apportioned to this commonwealth under section 38 shall be its net income subject to the tax under this chapter.

Mass. Gen. Laws ch. 63, § 42A

Amended by Acts 2014, c. 165,§ 118, eff. 7/1/2014.

Added by Acts 2004, c. 262,§ 46, eff. 8/9/2004.