{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63d-6","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63D, § 6","heading":"Elections","body":"Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.","path":["Part I","Title IX","Chapter 63D"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63D/Section6","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:08Z","sha256":"276b0c104941cac1a0938ef89d7b80f1207546c4399e45e9fc809225586cb671","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63d-5","next":"us-ma/mass.-gen.-laws-ch.-63d-7"},"notice":"GroundRules: Original legal text. Not legal advice."}