Massachusetts · Through amendments passed before May 31, 2026

Mass. Gen. Laws ch. 63, § 42A: Taxable net income

Where this section sits in the code

Part I
Title IX
Chapter 63

Section 42A. 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.

Collected 2026-09-17T05:21:07Z. Source file · JSON

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