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Get MA DoR TSA 2020

Oll or production expense credit, in part or in whole, to one or more other taxpayers that are subject to the personal income tax under MGL ch 62 or taxpayers subject to the corporate excise under MGL ch 63. Any holder of the credits, including a motion picture production company, transferee, buyer or assignee, that wants to make a sale, transfer or assignment of the credits (the transferor ) shall obtain a certificate to transfer, sell or assign the credits before making a transfer to anot.

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