{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63-28","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63, § 28","heading":"Payment; time; basis for liability","body":"Section 28. Every insurance company liable to taxation under sections twenty to twenty-three, inclusive, and twenty-nine A shall pay to the commissioner at the time fixed for filing its return under the applicable section of chapter sixty-two C the amount of the excise thereby imposed.\nLiability for the taxes imposed by sections twenty to twenty-three, inclusive, and twenty-nine A, or by sections two and three of chapter five hundred and thirty-one of the acts of nineteen hundred and forty-three shall be incurred by reason of the transaction of business at any time within the calendar year preceding that in which the return is required to be filed.","path":["Part I","Title IX","Chapter 63"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section28","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:05Z","sha256":"1f84c454af5c20d296ed3dc48a2b12a2b6945fb9eba7b1bd78c9c1770694cbad","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63-27","next":"us-ma/mass.-gen.-laws-ch.-63-29"},"notice":"GroundRules: Original legal text. Not legal advice."}