{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63b-1","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63B, § 1","heading":"Definitions","body":"Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:—\n''Corporation'', every corporation, company or association subject to taxation under the provisions of chapter sixty-three, or under any special act which is in lieu of the provisions of said chapter sixty-three.\n''Estimated tax'', the amount which the corporation estimates as the taxes required to be paid under chapter sixty-three or any act in lieu thereof, and under any act in addition thereto.","path":["Part I","Title IX","Chapter 63B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63B/Section1","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:07Z","sha256":"41aa0d61afdc7059786cec87356061cbeaf36ec620cf062119b1c7c73aa1ab94","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63a-5","next":"us-ma/mass.-gen.-laws-ch.-63b-2"},"notice":"GroundRules: Original legal text. Not legal advice."}