{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63b-5","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63B, § 5","heading":"Credit against taxes","body":"Section 5. All payments of the estimated tax, or any installment thereof, for any taxable year shall be allowed as a credit to the corporation against the tax imposed upon such corporation for such taxable year under the provisions of 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/Section5","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:07Z","sha256":"c04410758fbe0c8160406acc96e7143f89f526ac112db2261ba72ad8de58caca","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63b-4b","next":"us-ma/mass.-gen.-laws-ch.-63b-6"},"notice":"GroundRules: Original legal text. Not legal advice."}