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2 sections in this chapter.
Mass. Gen. Laws ch. 63A, § 1 Definitions
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Section 1. When used in this chapter the following terms shall have the following meanings:— (a) ''Commissioner'', the commissioner of revenue. [There is no subsection (b).] (c) ''Taxpayer'', every corporation, association or organization which is licensed by any city or town to …
Mass. Gen. Laws ch. 63A, § 2 Rate
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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.
