Mass. Gen. Laws ch. 63 § 59
Current through Chapter 373 of the 2024 Legislative Session, with the exception of Acts not available as of 1/14/2025
When the commissioner has received notice of an abatement of the taxes of any corporation under section seventy-four of chapter fifty-nine, he shall assess upon such corporation an additional tax upon its corporate franchise value, in such amount as shall make the total franchise tax equal that which would have been assessed had the valuation as established by said abatement been adopted by the commissioner when making his original assessment upon the corporate franchise value of such corporation, which additional tax shall be paid and collected as an addition to the franchise tax next to be assessed upon said corporation after such abatement.
Mass. Gen. Laws ch. 63, § 59