Mass. Gen. Laws ch. 63D § 6
Current through Chapter 223 of the 2024 Legislative Session
The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.
Mass. Gen. Laws ch. 63D, § 6