DD 15-2: Approval of Principal Reporting Corporation


In DOR Updates

This directive explains that where a combined report is filed in good faith on behalf of a combined group by a corporation that is not one of the entities specifically designated by 830 CMR 63.32B.2 (11) (a) to act as a principal reporting corporation, such corporation is deemed to be approved as the group’s principal reporting corporation pursuant to said section except in circumstances where otherwise required by the Commissioner.

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