950 CMR, § 110.02 - Definitions
For the purposes of 950 CMR 110.00 and the forms issued to implement it, unless the context otherwise indicates:
(a)
"domestic corporation " means a corporation that has been established,
organized, or chartered under the laws of the Commonwealth.
(b) "foreign corporation " means a corporation
that has been established, organized, or chartered under laws other than those
of the Commonwealth.
Notes
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