Massachusetts General Laws

Mass. Gen. Laws ch. 63B, § 2 (2026)

Payment of estimated tax by corporations

✓ current as of July 2026

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Section 2. Every corporation which in any taxable year can reasonably expect to have an estimated tax for such taxable year in excess of one thousand dollars shall make payments of estimated tax pursuant to sections three to five, inclusive, and section seven.

Notes of Decisions

Cited in 1 case, 1995–1995 · leading case: Ainslie Corp. v. Comm'r of Revenue, 647 N.E.2d 1221 (Mass. App. Ct. 1995).

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Ainslie Corp. v. Comm'r of Revenue, 647 N.E.2d 1221 (Mass. App. Ct. 1995). “The full text of G. L. c. 63B, § 2, as amended through St.”

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