{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63a-2","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63A, § 2","heading":"Rate","body":"Section 2. Against every taxpayer there shall be levied, assessed and collected an excise at the rate of 0.57 per cent of such taxpayer's gross receipts.","path":["Part I","Title IX","Chapter 63A"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63A/Section2","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:07Z","sha256":"fc999fd1ec12cdb81e1ece9c0d2a070b07ae675a8926ae1349a948104af80e7d","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63a-1","next":"us-ma/mass.-gen.-laws-ch.-63a-3-4"},"notice":"GroundRules: Original legal text. Not legal advice."}