summary
Introduced
05/04/2017
05/04/2017
In Committee
05/04/2017
05/04/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th General Court
Bill Summary
Relative to the schedule of payment of estimated corporate taxes
AI Summary
This bill amends the General Laws of Massachusetts to change the schedule of payment for estimated corporate taxes. The bill requires four installment payments per taxable year, with the first due on the 15th day of the third month, the second on the 15th day of the sixth month, the third on the 15th day of the ninth month, and the fourth on the 15th day of the twelfth month. The amount of each installment is 25% of the required annual payment. The bill also provides specific payment schedules if the first installment is paid after the 15th day of the third or sixth month.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Last Action
No further action taken (on 01/01/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/190/H3665 |
| Bill | https://malegislature.gov/Bills/190/H3665.pdf |
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