Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 62C, § 19

For good cause the commissioner may grant a reasonable extension of time for filing any return required by this chapter, provided that the taxpayer, on or before the date prescribed for payment of the tax, files a tentative return, in such form as the commissioner may require, and pays therewith the amount of tax reasonably estimated to be due.

An extension of six months for filing any return required by section eleven or twelve shall be allowed any corporation if, in such manner and at such time as the commissioner may prescribe, such corporation files a request, in such form as the commissioner may require, and pays, on or before the date prescribed for payment of the tax, the amount of tax reasonably estimated to be due under this chapter; but this extension may be terminated at any time by the commissioner by mailing to the corporation notice of such determination at least ten days prior to the date for termination fixed in such notice.

Failure to pay fifty per cent of the tax due with respect to returns required by sections eleven or twelve of this chapter or eighty per cent of the tax due with respect to other returns required by this chapter on or before the date the tax imposed is required to be paid shall void any extension of time and the return shall be subject to penalty as a late return.