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Tax Return for Direct Broadcast Satellite Service Provider

SECTION 33.   Said section 16 of said chapter 62C, as amended by section 20 of chapter 182 of the acts of 2008, is hereby amended by adding the following subsection:-

(l) Every direct broadcast satellite service provider subject to taxation under section 2 of chapter 64M shall, on or before the twentieth day of each calendar month, file a return with the commissioner stating the gross revenues derived by the direct broadcast satellite service provider during such month from the provision of direct broadcast satellite service and such other information as the commissioner may deem necessary.