Qualified Projects by Corporations That File a Combined Report
A taxpayer that participates in the filing of a Massachusetts combined report under M.G.L. c. 63, § 32B may apply the credit against its liability as determined through such filing, and the taxpayer may share the credit with the other taxable members of the combined group in accordance with the provisions of 830 CMR 63.32B.2(9).
(12) Annual Reporting Requirements. Annually:
(a)the Secretary shall provide any documentation that the…#
(a) the Secretary shall provide any documentation that the Commissioner may deem necessary to confirm compliance with the cumulative annual cap in 830 CMR 62.6W.1(7); and
(b)the Commissioner shall provide a report confirming…#
(b) the Commissioner shall provide a report confirming compliance with the cap to the Secretary of Administration and Finance.
REGULATORY AUTHORITY 830 CMR 62.6W.1 : M.G.L. c. 14, § 6(1); M.G.L. c. 62C, § 3 .
Date of Promulgation: December 23, 2022
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