Corporations Subject To Taxation In Massachusetts
Massachusetts Department of RevenueNavjeet K. Bal, CommissionerDivision of Local ServicesRobert G. Nunes, Deputy Commissioner & Director of Municipal AffairsCorporations Subject to Taxation inMassachusettsFor the Use of Assessors2010http://www.mass.gov/dls
CORPORATIONS SUBJECT TO TAXATION UNDER MASSACHUSETTS GENERAL LAWS CHAPTERS 59, 60A AND 63This is the 2010 list of Corporations Subject to Taxation in Massachusetts, issued pursuant to General Laws c. 58, § 2. Annually, theDivision of Local Services provides a comprehensive listing of corporations for Massachusetts’ assessors to be used for local tax assessmentpurposes. We publish this list solely on the Internet to facilitate keyword and community based searches.The 2010 list of Corporations Subject to Taxation in Massachusetts provides a listing of legal entities subject to tax or excise under G.L. c. 59(local property tax), 60A (motor vehicle excise) or 63 (corporation taxes) as corporations based on their 1) registration as corporations withthe Secretary of State or 2) filing returns or other notices with the Department of Revenue (DOR) indicating that they are corporations or willbe filing corporate returns in Massachusetts as of January 1, 2010. This listing can provide useful information to cities and towns about thetaxable status of business entities located within a community. The contents of the list are drawn from data compiled and maintained byDOR.This resource is divided into three sections, 1) corporations, 2) financial institutions, and 3) insurance companies. The corporations listincludes business corporations that are classified as manufacturing after filing an application for that classification with DOR. The financialinstitutions and insurance companies are listed separately under their own section headings because they are taxed differently from businesscorporations. Corporations included in these lists that are not classified as manufacturing have been listed based solely on registrations orreturns they filed; such inclusion does not indicate DOR’s approval of any applications for classification or other review and determination oftheir corporate status.For purposes of local property tax exemptions under G.L. c. 59, § 5, cl. Sixteenth, any unlisted unincorporated business entity that is (1)treated as a corporation for federal income tax purposes as of January 1, 2009 and (2) is treated under G.L. c. 63 as a business corporationsubject to tax under G.L c. 63, § 39 (including manufacturing corporations) is entitled to the applicable local property tax exemption underG.L. c. 59, § 5, cl. Sixteenth (2) or (3) for a business corporation or for a manufacturing corporation (if classified as manufacturing) as of thatdate. Unincorporated entities that are potentially so treated include those with LLC (Limited Liability Company), LP (Limited Partnership) orLLP (Limited Liability Partnership) in their names. Note that entities that are taxed as financial institutions, insurance companies, or utilitycorporations, or otherwise under G.L. c. 63, § 2, 2B, 20-29E, 38B, 52A, or 58 are not treated as business corporations subject to tax under G.Lc. 63, § 39 and thus are not entitled to these particular exemptions. See G.L. c. 63, § 68C.For information on personal property subject to taxation, please refer to the Division of Local Services, Bureau of Municipal Finance Law’sPersonal Property Frequently Asked Questions (FAQs).Reading Each EntryEach entry in the listing includes the name and primary location of a company, and also indicates whether the business has been classified asa manufacturing corporation. The “location” listing is based on the corporation’s own reporting to DOR, and identifies the community, state
or foreign country (FC) in which the company is headquartered. Please note that businesses may own taxable property in one or moreMassachusetts communities, but only the “location” of the headquarters will appear in this listing.A corporation classified as a "manufacturing corporation” is designated by the letter "M" to the left of the corporation name. A corporationwhose manufacturing status has been revoked during a given year is identified by the letter "R" to the left of the corporation name. See 830CMR 58.2.1 explaining the application procedure for classification as a manufacturing corporation.M/R UpdatesThe list of Corporations Subject to Taxation in Massachusetts is forwarded to assessors in April each year. In meeting this distributionobjective, DOR’s Manufacturing Unit makes every effort to render its manufacturing (M) and revocation (R) decisions in order that all areincluded in the annual list. However, some decisions are made after publication and are retroactive to January 1 of the current year. It isDOR’s policy to notify assessors of the subsequent decisions by letter, based on information requested and received from the applicants as tothe locations of corporation property in the communities. Toward that end, a compilation of subsequent manufacturing and revocationdecisions applicable in the current calendar year will be posted throughout the year until the next list is issued. Assessors should periodicallycheck the website for these updates.AppealsBoards of assessors or corporations aggrieved by classifications made by DOR under G.L. c. 59 or 63, or by action taken by DOR under G.L.c. 58, § 2, may, in order to preserve any rights to be correctly classified, object by applying to the Appellate Tax Board (ATB) and stating theclassification or action claimed. The appeal must be received by the ATB on or before April 30 of the year for which classification is sought,or within 30 days after the date DOR sends the corporations list to local assessors (the release date shown below), whichever is later.Effective January 1, 2010 – Release date April April 28, 2010TABLE OF CONTENTSPageCorporations.1Financial Institutions.513Insurance Companies .517
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&A ARCHITECTURAL WOODWORKING, WESTFIELDA AUTO CARE CO., INC., WOBURNA AUTO RADIATOR INC, WEYMOUTHA AUTOMOTIVE INC, BROOKLINEA CARPENTRY, INC., NATICKA CONSULTING INC, DOUGLASA CONTRACT SVC INC, GAA CONVENIENT STORE INC, WESTFORDA CORPORATION, PLYMOUTHA DRYWALL AND PLASTERING, PEMBROKEA ENTERPRISES INC, NHA FINE BUILDERS INC., NANTUCKETA FOODS INC, NMA FRAMING & REMODELING LLC, SOUTH DENNISA FUEL INC, MILFORDA INDUSTRIAL SUPPLY INC, TEWKSBURYA INDUSTRIES INC, PEABODYA IXTAPA INC, SUDBURYA JACOBSON INC, BELMONTA JEWELERS INC, DARTMOUTHA LABERGE REM REC CORP, N DARTMOUTHA LAUNDROMAT, INC., BROCKTONA LEASING INC, HINGHAMA LIMOUSINE INC, SWANSEAA LOGGING CO INC, NORTH FALMOUTHA LTD, NEW BEDFORDA MACHINING AND DESIGN INC, PEABODYA MARKETING & SALES INC, DOVERA MEMORIALS, INC., GREAT BARRINGTONA MOVE CONSULTANTS INC, READINGA OFFICE SYSTEMS INC, CTA OPTICAL COMPANY, TXA PACKAGING INC, WEST SPRINGFIELDA PRODUCTS INC, SOMERSETA RENTALS, INC., MARSHFIELDA RESTAURANTS, INC., FALL RIVERA RESTORATION INC., CTA RUBBER STAMP CO INC, W BARNSTABLEA SALES AND SERVICE, INC., MIA SEAFOOD INC, FAIRHAVENA SERVICE STATION INC, MARBLEHEADA SERVICES INC, SALEMA SEWING MACHINE CO INC, FALL RIVERA SOLUTIONS LLC, DORCHESTERA SUPPLIES INC, CTA TAXI INC, SAUGUSA TESTING LABS INC, DANVERSA TRADING, INC., CHELSEAA TRANSPORT INC, MASHPEEA WESTON INC, WESTONA WORLDWIDE (USA) INC., CANTONAINDUSTRIES MASS BUSINESS TR, PEABODYB CHAVES PLUMBING AND HEATIN, TAUNTONB ELECTRICAL CORP, W SPRINGFIELDB ESSENTIALS, LTD., MONSONB FARMS INC, N FALMOUTHB FINANCIAL GROUP INC, RIB FUNDING, INC., NHB HAULERS, INC., CHESTERB HEATING & COOLING INC, BEVERLYB INGREDIENTS INC, NJB LANDSCAPING & TREE SER INC, STOWB MARBLE AND TILE DESIGN INC, ARLINGTONB METAL FABRICATORS,INC, LAKEVILLEB MORTGAGE CORPORATION, NHB MOTOR SALES, INC., BALDWINVILLEB OF WESTFORD INC, WESTFORDB PROFESSIONAL CLEANING, E WALPOLEB SALES OF NEW ENGLAND INC, BRAINTREEB SOLUTIONS INC, CAMBRIDGEB SPA CORP, WALTHAMB TIRE SERVICE INC, LEOMINSTERB TRANSPORT COMPANY INC, NEW BEDFORDB TRAVEL, INC., WESTFIELDB VENDING CO INC, NHC ASSOCIATES INC, FRAMINGHAMC CABINET COUNTERTOP INC, QUINCYC CLEANING CORP, SOMERVILLEC DRYWALL INC, FALL RIVERC FOOD COMPANY INC, SOMERVILLEC GREAT ISLAND CORP, MASHPEEC LIQUORS INC, MATTAPANC NEWBURY STREET LLC, BOSTONC PARKING INC, BOSTONC REALTY COMPANY INC, LUDLOWC ROMANO INC, PEABODYC STEEL ERECTORS INC, ABINGTONC STONE INC, WILMINGTOND ASSOCIATES INC, CANTOND AUTO REPAIR INC, BRAINTREED CARPET INC, sachusetts Department of RevenueD COLD STORAGE INC, WORCESTERD CONSTRUCTION INC, FALL RIVERD CONSULTING INC, ANDOVERD CONTRACTING CO INC, HYDE PARKD CORPORATION, WOBURND CROSSROADS, INC., SUDBURYD ENGINEERING INC, CAD EQUITY CORP., NYD GLASS SERVICE INC, ARLINGTOND HYDRO INC, BOSTOND MACHINE INC, BERKLEYD MASONRY INC, WRENTHAMD METAL INC, WESTFIELDD NETWORK SOLUTIONS INC, BOSTOND SHEET METAL INC, WALTHAMD TRANSPORT INC, NYD TRUCKING INC, DORCHESTERE 128 NORTH CORP, SUDBURYE ARCHITECTS INC, BREWSTERE AUTO EXCHANGE, INC., MIDDLEBOROUGHE AUTO SERVICE INC, QUINCYE AVIATION CORPORATION THE, BEVERLYE COMMERCIAL AIR INC, BILLERICAE DISTRIBUTORS INC, STERLINGE ENERGY CORPORATION, MEDWAYE ENTERPRISES 11 INC, SUDBURYE ENTERPRISES BOYLSTON, INC, SUDBURYE ENTERPRISES INC, SUDBURYE ENVIRONMENTAL INC, WESTMINSTERE FIRE PROTECTION INC, DEDHAME FITNESS INC, BURLINGTONE FLOORING INC, NHE FORMS INC, S YARMOUTHE GP HOLDING INC, MANSFIELDE INDUSTRIES INC, NVE JACINTO INC, NEW BEDFORDE LIQUORS INC, LYNNE MECHANICAL INC, NHE MERCHANDISING INC, SOMERVILLEE OF NORTON INC, NORTONE PRODUCTS GROUP INC, DEE REALTY INC, WEST BOYLSTONE SERVICE STATION INC, CAMBRIDGEE STYLES, E LONGMEADOWE TAXI INC, WOBURNF BUILDERS INC, AGAWAMF BUS CO INC, BILLERICAF CLEANING, LYNNF CONCRETE FORMS INC, BUZZARDS BAYF CONSTRUCTION INCORPORATED, SALEMF ENTERPRISES INC, NEEDHAMF FLOORS INC, FALL RIVERF GENERAL CONTRACTORS INC, SOMERSETF HOME IMPROVEMENTS INC, DEDHAMF REALTY CORP., EVERETTF TOWING INC, HYANNISFG CO INC, ROCKPORTG ASSOCIATES OF LEOMINSTER, LEOMINSTERG ASSOCIATES, INC., CHELSEAG CAB INC, W ROXBURYG CENTERLESS GRINDING, WOBURNG CONVENIENCE INC, DEDHAMG DISTRIBUTORS INC, FAIRHAVENG ENTERPRISE,INC, LYNNG INCORPORATED, SPRINGFIELDG INDUSTRIAL SERVICES INC, PLYMOUTHG LIVERY SERICE INC, ATTLEBOROG MANAGEMENT CO INC, MELROSEG MFG CO INC, LYNNG RENTAL INC, LEOMINSTERG RENTAL OF FITCHBURG INC, LEOMINSTERG RENTAL OF GARDNER INC., GARDNERG SALES INC, WESTFORDG TOOL & DIE INC, N BILLERICAG TRANSPORT CO, WESTFIELDG TRUE VALUE HARDWARE INC, NEW BEDFORDG VINEYARD INC, WALTHAMH AUTO EXCHANGE INC, SALEMH AUTO SPECIALISTS, INC., QUINCYH CO INC, QUINCYH CONSULTING INC, TXH INC, WIH INVESTMENT INC, SHREWSBURYH REAL ESTATE CO INC, SOUTH HADLEYH RETIREMENT CORP, CAI MECHANICAL CONTRCTRS INC, LUDLOWJ AUTO BODY INC, FRAMINGHAMJ AUTO BODY REPAIR, INC.,, BROCKTONJ AUTO CLINIC INC, DEDHAMJ BOAT CO INC, MARIONJ BUSINESS SERVICE INC, CHESTNUT &&&&J CONSULTING INC, MEDWAYJ CONTI CORP, NHJ COOLING CORPORING, MALDENJ CREATIVE LANDSCAPING INC, ASSONETJ CURTAIN CO INC, FALL RIVERJ ENTERPRISE INC, CAMBRIDGEJ ENTERPRISES INC, HYDE PARKJ FISHERIES INC, MANCHESTERJ FITNESS INC, ROSLINDALEJ HOME IMPROVEMENTS INC, S HADLEYJ INDUSTRIES INC, UXBRIDGEJ LIVERY INC, EAST BOSTONJ LOCKSMITH INC, ALLSTONJ MANAGEMENT INC, LEXINGTONJ MOTORS INC, NORTH READINGJ NELSON ELECTRIC INC, SAUGUSJ PIZZERIA EXPRESS INC, WORCESTERJ PLUMBING & HEATING INC, HOLDENJ PORFILIO LANDSCAPE, E LONGMEADOWJ PRODUCTS INC, WORCESTERJ PROPERTIES INC, PROVINCETOWNJ REALTY MAINTENANCE CORP., MANSFIELDJ REBAR & MESH INC., TYNGSBOROJ RESTAURANT CORP, N ATTLEBOROJ SPORTS INC, SHARONJ STORES INC, KINGSTONJ TOOL & FINDINGS CO INC, PLAINVILLEJ VENDING, INC., BROCKTONJ WELL CO INC, RIJ WINDOW COMPANY INC, SAUGUSJ'S VARIETY, LLC, WATERTOWNK COLONIAL INC, WORCESTERK CONSTRUCTION INC, METHUENK ENERGY CONSERVATION INC, FLK ENGINEERING INC, RIK FISHRIES INC, FAIRHAVENK LEOMINSTER SERVICE INC, LEOMINSTERK MOWER INC, NORFOLKK PLUMBING & HEATING INC, REVEREK PROFESSIONAL CLEANERS INC, CHESHIREK REAL ESTATE, WORCESTERK SERVICES INC, BOSTONK TRADING INC., BOSTONK WASTE SYSTEMS INC, DANVERSL CORPORATE COACH INC, EVERETTL FUEL OIL CO INC, EAST FALMOUTHL HOME ASSOCIATES INC, SWANSEAL PROPERTY MANAGEMENT INC, WORCESTERL SIDING AND CONSTRUCTION, TEWKSBURYL STONE INSTALLATION INC, FRAMINGHAMM - MVG CORP, FALMOUTHM ANDRADE MANAGEMENT CORP, BRAINTREEM ANTONELLI CONSTRUCTION, STOUGHTONM ASSOCIATES LTD, LAKEVILLEM COMPRESSED AIR PRODUCTS, RIM CONCRETE CONSTRUCTION INC, SAGAMOREBEACH& M CONSTRUCTION CO INC, WAKEFIELD& M DRIVING SCHOOL INC, FALL RIVER& M ELECTRICAL CONTRACTING INC, WESTWOOD& M EQUIPMENT SALES RENTAL INC, BRIMFIELD& M FIRE PROTECTION INC, PLAINVILLE& M FOREIGN MOTORS INC, MEDFORD& M GENERAL CONTRACTING INC, PEABODY& M GENERAL SERVICES INC., SOMERVILLE& M GILMAR INC, FL& M INC, NORTH ANDOVER& M LACROIX INC, FL& M LAND CORP, TEWKSBURY& M LAND SERVICES INC, S YARMOUTH& M LIMOUSINE SERVICE CO INC, EAST BOSTON& M MANAGEMENT CORP, DEDHAM& M MORTGAGE SERVICES INC, TAUNTON& M MOTORS INC, SOUTH HAMILTON& M PAPER CONVERTING &, EAST BOSTON& M RENTALS INC, BOSTON& M SAFETY CONSULTANTS INC, WORCESTER& M SERVICE INC, N ATTLEBORO& M SULTAN CORPORATION, SALEM& M TOOL & DIE CO INC, SOUTHBRIDGE& M TOOL GRINDING INC, ACUSHNET& M WELDING FABRICATION INC, HINGHAM& N AUTO BODY INC, SEEKONK& N CONSTRUCTION COMPANY INC, BURLINGTON& N CONSULTING SERVICE INC, MARSTONS MILLS& N CORP, HARVARD& N DISPOSAL INC, AGAWAM& N GROUP INC, DRACUT& N MANAGEMENT GROUP INC, BROOKLINE& N REAL ESTATE LLP, DANVERS& N RESTAURANT GROUP INC, &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&O ENTERPRISES INC, BOSTONO PAINTING INC, NANTUCKETO SERVICES INC, HYANNISP ALLOYS INC, W BRIDGEWATERP AUTO, INC., MARLBOROUGHP COAT APRON & LINEN SUPPLY, NYP CONSTRUCTION,INC., NO READINGP COURIER SERVICE INC, MARLBOROUGHP INSURANCE AGENCY INC, WORCESTERP LEMONS INC., SOUTH WEYMOUTHP WOODWORKING INC, E BOSTONR AUTO GLASS INC, SOUTHWICKR CARPENTRY AND PAINTING IN, MALDENR CONVENIENCE INC, PEABODYR DYNASTY INC, QUINCYR ENTERPRISES INC, DORCHESTERR EQUIPMENT SERVICES INC, NJR FOOD SERVICE CORP, BOSTONR GODDARD CORPORATION, NORTH READINGR HOME IMPROVEMENTS &, FAIRHAVENR INVESTIGATIONS INC, HANSONR LOGISTICS, INC, ILR MARKET INC, BELMONTR MECHANICAL SERVICES INC, CTR PROPERTY MANAGEMENT, JAMAICA PLAINR RETAILERS INC, RAYNHAMR SAWYER CO INC, NHR SERRANO INC., MILFORDR TECHNOLOGY CONSULTING, NVR TOYS LLC, HOLDENR VARIETY INC, LYNNR VARIETY REAL ESTATE INC, LYNNR WHOLESALE DISTRIBUTORS INC, CHICOPEES ASSOCIATES INC, BOXFORDS AUTO SERVICES INC, LYNNS BUSINESS SERVICES INC, EVERETTS CLEANERS INC, LINCOLNS COLLECTION ASSOC INC, FLS COMMERCIAL CARPENTRY AND F, NORTHREADING& S COMPUTER SERVICES INC, NC& S CONVENIENCE, INC., NORTH CHELMSFORD& S COUNSELTING, INC, WALPOLE& S ELECTRIC INC, FRAMINGHAM& S GAS INC, WORCESTER& S HOME IMPROVEMENTS CORPORAT, FAIRHAVEN& S INSTALLATION INC, TOPSFIELD& S LIQUOR INC, BOSTON& S MARKETING GROUP INC, FRAMINGHAM& S OPTICAL INC, DEDHAM& S PIN PRODUCTS INC, WORCESTER& S PROPERTIES INC, HAVERHILL& S REALTY INC, BOSTON& S SALES & SERVICE INC, LUNENBURG& S STONE FABRICATORS, INC., TOPSFIELD& S TOWING INC, WILMINGTON& S TRANSPORT CARGO INC., EVERETT& S TRUCKING SERVICE INC, MD& SONS INC, LYNN& STAR CONSTRUCTION INC, WOBURN& T AUTO CRAFT, INC., BILLERICA& T ENTERPRISES INC, EAST WALPOLE& T EXCAVATING INC, HINGHAM& T FOOD SERVICES INC, BOSTON& T PLUMBING HEATING &, N DARTMOUTH& T SPECIALTIESINC, GEORGETOWN& T STAR CONSTRUCTION, INC., WOBURN& V ACQUISITIONS INC, OH& V INC, SANDWICH& V SERVICE CORPORATION, SOUTHBRIDGE& W AUTO REPAIR INC, MALDEN& W EXPRESS INC, NORFOLK& W FLOOR COVERING, MALDEN& W FLOORING, INC., FRAMINGHAM& W MAINTENANCE INC, CARVER& W TECHNICAL SALES INC, ANDOVER& W TOWING SERVICES INC, NORWOOD& W WRESTLING EQUIPMENT INC, ROSLINDALE& X REALTY INC, N ATTLEBORO& Y INC, BOSTON& Z CORPORATION, BELMONT&K PAINTING COMPANY CORP, SALEM FLOORING, INC., SOMERSET REPAIR, INC., CHELMSFORD/ L MURPHY WASTE SYSTEMS INC., CHELSEA1 ALERT, INC., ATTLEBORO1 ASPHALT CO INC, NORTH DARTMOUTH1 CLEAN TEAM INC, PLYMOUTH1 CLEANERS INC, FRAMINGHAM1 CLEANING SERVICE INC, HANOVER1 CONCRETE CUTTING &, AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA1 COURIER CORP, PLYMOUTH1 FLOORING AND DESIGN CO, TEWKSBURY1 FLOORING SOLUTIONS, INC., DRACUT1 FOTO LAB & STUDIO INC, BILLERICA1 FOUNDATION CRACK REPAIR INC, HUDSON1 FUEL CORP, WEYMOUTH1 GLASS COMPANY INC, CT1 HOUSING INC, BOSTON1 LANDSCAPING & LAWN CARE INC, SOUTH HADLEY1 MAINTENANCE & CARPET CLNG, GLOUCESTER1 MORTGAGE CORP, RI1 NURSING SERVICES, INC., TYNGSBOROUGH1 OVERHEAD DOOR INC, FITCHBURG1 PAVING COMPANY INC, WRENTHAM1 PIZZA INC, TAUNTON1 PLUMBING HEATING SUPPLIES, SOMERVILLE1 PROPERTY MANAGEMENT INC, SALISBURY1 QUALITY PLASTERING INC, BLACKSTONE1 REALTY INC, RANDOLPH1 RENTAL CORP, RANDOLPH1 SCREW MACHINE PRODUCT INC, CHICOPEE1 SERVICE CENTER INC, CAMBRIDGE1 SOUTHPORT INC, SCITUATE1 STORM WINDOW CO INC, WORCESTER1 TAXI SERVICE INC, DRACUT1 TREE & LANDSCAPE SERVICES IN, WESTBOROUGH1 TREE SERVICES INC, SAUGUS1 USED AUTO PARTS INC, FRAMINGHAM1 WINDSHIELD DOCTOR INC, SEEKONK24 HOUR A LOCKSMITH INC, NYA A A SANITARY CO INC, HYDE PARKA A APPLIANCE PARTS CO INC, DORCHESTERA A CLEANING AND PAINTING, CAMBRIDGEA A METALS COMPANY INC, HANSONA ALL AROUND BUILDING AND, GLOUCESTERA ASBESTOS ABATEMENT CO INC, RIA BEARDSLEY INC, W BOYLSTONA BORGATTI INC, SOUTHBRIDGEA BRUNELL ELECTROPLATING CORP, WORCESTERA C & K INS ASSOC INC, NEWTONA CONTRACT SERVICES INC, NEWTONA D ENTERPRISES CORP, WAKEFIELDA DORITY COMPANY CORP, BOSTONA E EMBROIDERY AND SCREEN, WILMINGTONA ELECTRIC INC, ASHLANDA FAST TRASH REMOVAL INC, DEDHAMA G INC, QUINCYA HANCOCK INC, TEWKSBURYA LAMPERTI INC, YARMOUTHPORTA M ALL AMERICAN MECHANICAL, QUINCYA MACPHERSON CO INC, CANTONA R ENTERPRISE INC, WALTHAMA R INC, NEEDHAMA REAL ESTATE INVESTMENT LLC, LAWRENCEA REALTY & WAREHOUSE INC, BONDSVILLEA TOFANI CONSTRUCTION CO, ASHLANDA TRANSPORT CORPORATION, ROCKLANDA WILL CORPORATION, STOUGHTONA WILL SAND & GRAVEL CORP, CANTONA ZAGAME INC, WAYLANDA ZAMARRO & ASSOCIATES INC, WORCESTERABSOLUTE ELECTRIC INC, S BOSTONACCURATE AUTO GLASS INC., PALMERACE AMERICAN SUPER SHUTTLE INC, BOSTONACTION INSURANCE AGENCY INC, PLYMOUTHAFFORDABLE CARPETING, REVEREAFFORDABLE INSURANCE AGENCY, WATERTOWNALERT COURIER SVC INC, MARLBOROALLBRIGHT PAINTING INC, LEOMINSTERALWAYS AVAILABLE LOCKSMITH INC, NYAMERICAN REMODELING COMPANY, BRIDGEWATERANASTASIO & SONS TRUCKING CO, CTAND A CONTRACTING CORPORATION, STOUGHTONAND A LOCKSMITH INC, WORCESTERAND A WORLDWIDE USA INC, NEWTONAND B INCORPORATED, FALL RIVERAND D ASSAY INCORPORATED, SUDBURYAND E CRATE AND FREIGHT, INC., SHREWSBURYAND E DIVERSIFIED INDUSTRIES I, EVERETTAND J CAFE INC, BEVERLYAND M ASPHALT INC, HARWICHAND M AUTO CENTER CORP, BEVERLYAND M LAUNDROMAT, INC., BUZZARDS BAYAND M VENTURES INC., FOXBOROAND R AUTOBODY AND REPAIR INC., RIAND SILVER AUTO SALES &, SOUTH BOSTONAND T INC, WORCESTERANDREASSI & SON INC, NORWOODANTHONY TAPPE & ASSOCIATES INC, BOSTONANTICO INCORPORATED, WALTHAMARIA BRIDAL FORMAL & TUXEDO, STOUGHTONThe 2010 Corporations Book -- Corporations1
Massachusetts Department of AAAATLANTIC CHEMICAL, MALDENAUTIELLO CONSTRUCTION CO INC, RIB & D MACHINING INC, BELMONTB & W INC, MILTONB B INC, FRANKLINB BILZERIAN INC, BOSTONB C GLASS CO INC, SPRINGFIELDB C SOFTWARE INC, ACTONB CAB INC, NEEDHAMB CLEANERS INC, WESTWOODB G INSURANCE AGENCY INC, WORCESTERB INITIO SOFTWARE, LEXINGTONB INTERNATIONAL INC, WESTFORDB KAMARA INVESTMENT, DEB L E INC, E BOSTONB L INC, WORCESTERB MECHANICAL & PLUMBING INC, NEWTONB MUNROE DAIRY INC, RIB PIZZA INC, DENNISPORTB PROPERTIES INC, NYB R CLEANING, INC., FRAMINGHAMB REALTY CORP, FALL RIVERB SEA FISHERIES INC, WESTPORTB SUPPLY CO INC, NHB T ASSOCIATES INC, CAMBRIDGEB TECH SERVICES INC, HOPEDALEB VENTURES INC., FRANKLINB Z ROYALE CAFE INC, BEDFORDBARRY PALETTA INC, CHELMSFORDBASKET CASE INC, LEICESTERBEAT AWAY ENTERTAINMENT, INC., BOSTONBEAUTIFUL DAY INC, TEWKSBURYBEAUTIFUL YOU INC, SOUTHBOROBED & BREAKFAST INC, CAMBRIDGEBELL & CO INC, BEVERLYBELLA MIA FLORAL DESIGNS, NORWOODBELLOLI & SONS INC, BRIDGEWATERBERUBE PAINT & WALLPAPER CO IN, DANVERSBEST ABATEMENT INC, NHBETTER BUILT HOME INC, TISBURYBETTER CALL INC, READINGBETTER PLACE TO BE DAY SPA INC, REVEREBETTER RESOLUTION INC, BOSTONBETTER SERVICE AUTO GLASS INC, DRACUTBETTER WAY REALTY INC, ACTONBETTER WAY REDESIGN INC, NATICKBETTER YOU HYPNOSIS INC, WOBURNBIG CAB CO., INC., OAK BLUFFSBIT OF BLARNEY INC, E SANDWICHBODY SHOP INC, FLBODY TRANSFORMED INC, TOPSFIELDBOILARD SONS INC, INDIAN ORCHARDBONADIO & SONS INC, WALTHAMBOS LIMITED, RANDOLPHBOTTLE OF BREAD INC, GREENFIELDBOVA & SONS MODERN BAKERY INC, BOSTONBOW K CORP, LEOMINSTERBREATH OF LIFE INC, REHOBOTHBRICKMANS INC, SALEMBRIGHT BEGINNING INC, ROWLEYBRIGHT BEGINNING TOO INC., DANVERSBRIGHTER RAINBOW LEARNING CTR, SOMERVILLEBRISTOL COMPANY INC, WORCESTERBROOKS PROPERTIES LTD, FCBRUCH WITH COLOR INC, WALPOLEBUTLER LIMOUSINE INC, LEOMINSTERC SERVICES INCORPORATED, NORTH READINGC & M PLUMBING INC, PEABODYC ALLEN & COMPANY INC, NEEDHAMC APPLIANCE SERV INC, N FALMOUTHC AUTO SALES INC, GARDNERC AUTO SUPPLY INC, PEABODYC C B INC, ATHOLC CASTLE CONSTRUCTION CO INC, DANVERSC CEMENT CONTRACTORS INC, FOXBOROC CIRONE & SONS, WINCHESTERC DANIELS INC DR, WEBSTERC DELLOVADE INC, PAC DONUTS INC, LYNNC F VACUUM INC., CAMBRIDGEC FINE INC, NORWELLC G NORTH AMERICA INC, CTC GENERAL CONTRACTING INC., CAMBRIDGEC GLASS INC, SUDBURYC INC, CTC INTERMEDIATE COMPANY, OHC ISRAEL ENTERPRISES INC, NYC KLEIN APPRAISAL ASSOC INC, BRIGHTONC LANDSCAPING INC, N ANDOVERC LIQUORS INC, SPRINGFIELDC M CONSULTING CORPORATION, AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAC M SERVICES INC, ROCKLANDC MECHANICAL INC, MEDFORDC MOBILE HOME PARK INC, NORTH TRUROC MOORE INC, DEC MOTOR EXPRESS INC, W SPRINGFIELDC NIELSEN COMPANY, DEC NIELSEN CORPORATION, DEC OIL INC, BOSTONC P INC, ROCKLANDC PRODUCTS INC, NORWOODC R CORPORATION, NORTHBOROUGHC R REFRIGERATION INC, FALL RIVERC ROMAN & ASSOC INC, NYC S INVESTMENT GROUP INC., CHELSEAC SZOCIK INC, LUNENBURGC T ABATEMENT CORPORATION, LAWRENCEC T INC, HOLBROOKC TRANSPORT, INC, BROOKLINEC VACCARO INC, MEDFORDC VALENTI CORP, GARDNERC WOOD CONTRACTING INC, PITTSFIELDCAHALY INC, NEWTONCAL COPIERS INC, BILLERICACAPONIGRO & CO INC, ATTLEBOROCARD EXPRESS INC, SOUTH EASTONCARDILLO & SON INC, WALTHAMCARING EXPERIENCE NURSING, RICARING KIND OF PLACE MEDICAL, FLCARING TOUCH NURSING, SPENCERCARPENTRY CONCEPT INC, DOUGLASCFO PARTNER INC, W NEWTONCHARPENTIER POWER SYSTEMS, IN, NORTHATTLEBOROCHAVES INC, BRIDGEWATERCHILDS DREAM PRESCOOL DAYCARE, ABINGTONCHILDS PLACE INC, PEABODYCHOSEN FREW INC, NYCIANO INC, DRACUTCIERRI INC, WOBURNCIMBROM CONSTRUCTION INC, PLYMOUTHCIMBRON CONTRACTING INC, PLYMOUTHCLASS MOVING SERVICE INC., SOUTHBRIDGECLEAR VUE AUTO GLASS, PALMERCLEARLIGHT CENTER, INC., BOXFORDCOHEN CO INC, BOSTONCOMMUNICATION COMPANY INC, HINGHAMCOMMUNITY SANITATION SERVICE, WESTFORDCOMMUNITY THEATER ORG REACHING, LOWELLCOMP BUSINESS SERVICES INC, SPRINGFIELDCOMPLETE CLEAN INC, TEWKSBURYCONCRETE ANSWER INC, MARSTONS MILLSCORAVOS FINANCIAL GROUP 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INSTRUMENT REPAIR INC, NHD M TRUCKING INC, ILD MAHONEY INC, QUINCYD MAKEPEACE CO, WAREHAMD MANAGEMENT & REALTY INC, LAWRENCED MARBLE & CO INC, PAThe 2010 Corporations Book -- AAAAAAAD MCMULLEN INC, N DARTMOUTHDANCE INCORPORATED, WEBSTERDANCERS DREAM INC, MARBLEHEADDANCERS WORLD LTD, MEDWAYDAVID LANDSCAPE & LAWN CARE, N ATTLEBORODAVID RISMAN INSURANCE AGE INC, MEDFORDDAY TO REMEMBER, LLC, METHUENDEANGELIS PLUMBING &, SAUGUSDENT RESTORATIONS INC, NEEDHAMDESIGNING STEEL INC, RANDOLPHDESROCHES & CO INC, MATTAPOISETTDEVELOP INC, E LONGMEADOWDEWAVRIN U S A INC, HINGHAMDICHIARA & SON INC, SAUGUSDIMARTINO CONSTRUCTION INC, FRANKLINDIREDA PLUMBING AND HEATING, SHREWSBURYDOLLAR INC, NJDRACUT SELF STORAGE INC, DRACUTDREAM PICTURE, CANTONDRIVING SCHOOL INC, FITCHBURGDUIE PYLE INC, PADUQUETTE & SON INC, WORCESTERE BAIN FORMS INC, MEDWAYE BARNES & CO INS AGENCY INC, WEYMOUTHE BRAGGER CONSTR CO INC, RIE BURGESS LEATHER CO INC, SHREWSBURYE CARTER PLUMBING & HEATING, WALTHAME D REALTY CORP, HYDE PARKE 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INC, N CHELMSFORDGETTY ON RT. 9, INC., NEWTON HIGHLANDSGOLDSTEIN SHEET METAL CO INC, CTGOOD IDEA PLASTERING & PAINTIN, SAUGUSGOOD TIME ROLLS TRANSPORTATION, WALTHAMGOOD YARN INC, BROOKLINEGOVONI BACKHOE SERVICES INC, SHREWSBURYGRADE FISH & LOBSTER, BOURNEGRANITE PROS, LLC, MARLBOROUGHGRAZIANO INC, BRAINTREEGREAT MORTGAGE CO INC, NJGREAT PLUMBER, INC., PEABODYGREEN CO INC, WORCESTERH PAINTING INC, MAYNARDH A REALTY INC, MEDFORDH BELO CORPORATION, DEH BELO MANAGEMENT SERVICES INC, DEH BURNS CO INC, EAST WEYMOUTHH C MECHANICAL CONTRCTRS INC, MELROSEH CAMPBELL & SON INC, HANOVERH ENTERPRISES INC, PAH ENTERPRISES INC, TXH GLASS & MIRROR INC, HYANNISH HARRIS & SONS INC, CTH I SERVICES INC, TXH ODELL CO INC, GREENFIELDH RICE CORP, SCH RIST INSURANCE, TURNERS FALLSH SHEPHERD ASSOCS INC, READINGHACK GROUP INC, CAHAIR BETTER INC, NEWBURYPORTHANDYMAN AT LARGE INC, NHHELING HAND DAYCARE, INC., ARLINGTONHERO FOR DAISY INC, WELLESLEY HILLSHIRE AUTHORITY CONSULTING, FRAMINGHAMHIRE CALLING INC, 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CORPORATIONS SUBJECT TO TAXATION UNDER MASSACHUSETTS GENERAL LAWS CHAPTERS 59, 60A AND 63 This is the 2010 list of Corporations Subject to Taxation in Massachusetts, issued pursuant to General Laws c. 58, § 2.Annually, the Division of Local Services provides a comprehensive listing of corporations for Massachusetts’ assessors to be
Taxation Law 1 Taxation Law 2 I. General Principles of Taxation II. National Internal Revenue Code of 1997 as amended (NIRC) I. General Principles of Taxation A. Definition and Concept of Taxation B. Nature of Taxation C. Characteristics of Taxation D. Power of Taxation Compared E. Purpose of Taxation .
Griffith University BB13A11 Taxation 2 CTA2 Advanced Griffith University LAW3103G Taxation law CTA2 Advanced ICAA Various Taxation, or Taxation and financial reporting CTA2 Advanced James Cook University CO3504 Taxation II CTA2 Advanced La Trobe University ATA3 Advanced taxation 3 CTA2 Advanced La Trobe Univ
3. Two basic concepts of pension taxation: CIT and EIT Part II: The Taxation of Cross-Border Pensions: Issues and proposal (Genser) 4. The state of cross-border taxation of pensions 5. The double fairness dilemma of back-loaded pension taxation –for countries and individuals 6. The proposal: Front-loading taxation under three payment options
Code may be stock or non-stock corporations. Corporations which have capital stock divided into shares and are authorized to distribute to the holders of such shares dividends or allotments of the surplus profits on the basis of the shares held are stock corporations. All other corporations are non-stock corporations. (3a) SEC. 3.
RELEASED BY ONTARIO GOVERNMENT TO BLUMBERG SEGAL LLP By Mark Blumberg (March 20, 2014) In this PDF is a list of the Ontario non-profit corporations under the Ontario Corporations Act. There are 59,605 Ontario corporations on the list. The list is 1084 pages long. Some of the Ontari
BUSINESS CORPORATIONS 5 c. B-10 CHAPTER B-10 An Act respecting Business Corporations SHORT TITLE Short title 1 This Act may be cited as The Business Corporations Act. INTERPRETATION Interpretation 2(1) In this Act: (a) “affairs” means the relationships among a corporation, its affiliatesand the shareholders, directors and officersof such bodies corporate but does not
relationship between Training and development as HRM function performance of the State Corporations in Kenya. There were 146 state corporations. However the study was conducted in the state corporations in the agricultural sector. The target respondents were HR Managers in the State Corporations. Limitations of the Study
the ISO 14001 standard and provide step-by-step procedures, sample documents or templates, and tips for developing and implementing an EMS that is appropriate to the organization and its operations. Please remember that this is a guidance document and not a rigid instruction manual. All of the ISO elements must be addressed in your program and meet the ISO requirements, but you will notice .
