Except as otherwise provided in this chapter, every business corporation, as defined
in section 30 of chapter 63, shall file a return providing such information as the commissioner deems necessary
for the determination of the taxes imposed upon it by said chapter 63. Except as otherwise provided in this chapter, an S corporation, as defined under
section 1361 of the Internal Revenue Code, as amended and in effect for the taxable year, shall file a return on or before
the fifteenth day of the third month following the close of each taxable year, and
any other business corporation shall file a return on or before the fifteenth day
of the fourth month following the close of each taxable year.
The filing of a combined report pursuant to section 32B of chapter 63 in the manner
prescribed by the commissioner shall satisfy the filing requirements of this section
for any business corporation that, pursuant to such combined report, calculates and
reports its own individual corporate excise liability based on the income and non-income
measures of the corporate excise or minimum excise tax as applicable under section
32D or 39 of said chapter 63. A combined report shall not constitute a filing under this section for any business
corporation that does not calculate and report its own individual corporate excise
liability under said sections 32D and 39 of said chapter 63, whether or not such business
corporation's income, sales or other attributes may be taken into account in the calculation
of the excise under this chapter of an affiliated corporation that does calculate
and report an individual corporate excise pursuant to such combined report.
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