Linguatec Personal Translator 2008 Pro Bowl
SEVP Approved SchoolsInstitution Name 1st Choice International, Inc. 1st International Cosmetology School 424 Aviation -AA F International School of Languages Inc.
Nnamdi Asomugha
Still University of Health Sciences ABC Beauty Academy, INC. ABC Beauty Academy, LLC Aberdeen Catholic School System Aberdeen College of English Aberdeen School District 6-1 Abiding Savior Lutheran School Abilene Christian Schools Abilene Christian University Abilene Independent School District Abington Friends School Above It All, Inc Abraham Baldwin Agricultural College Abraham Joshua Heschel School ABT Jacqueline Kennedy Onassis School Abundant Life Academy Abundant Life Christian School Abundant Life School ABX Air, Inc. Training Center Acaciawood School Academe of the Oaks ACADEMIA LA MILAGROSA Academia Language School Academic High School Academics of Flight Academy at Charlemont, Inc. Academy at Ivy Ridge Academy at the Lakes Academy College Academy District 20 Academy for Five Element Acupuncture Academy of Animal Arts, Inc.
Academy of Art University Academy of Art University Academy of Aviation, LLC Academy of Chinese Culture and Health Sciences Academy of Couture Art Academy of Healing Arts & Facial Skin Care, Inc. Academy of Health and beauty Academy of Massage and Bodywork Academy of Massage Therapy Academy of Medical Arts and Business Academy of Nevada Ballet Theatre Academy of Massage Therapy Academy of Medical Arts and Business Academy of Nevada Ballet Theatre Page 1 of 188 Academy of Healing Arts Academy of Health and beauty ABX Air, Inc. Training Center Acaciawood School Academia La Milagrosa-Cayey Academia Language School Academic High School Academics of Flight Academy at Charlemont Academy at Ivy Ridge Academy at the Lakes Academy College Academy District 20 Academy for Five Element Acupuncture Academy of Animal Arts, Inc. Academy of Art College Academy of Art College Academy of Chinese Culture & Health Sci. Abundant Life Christian School Aberdeen Central High School Abiding Savior Lutheran School Abilene Christian Schools Abilene Christian University Abilene Independent School District Abington Friends School Benchmark Flight /Hawaii Flight Academy Tifton Campus ABT Jacqueline Kennedy Onassis School ABC Beauty Academy Roncalli A F International School of Languages In Kirksville Coll of Osteopathic Medicine Campus Name -11st Choice International, Inc.
Massachusetts Department of RevenueNavjeet K. Bal, CommissionerDivision of Local ServicesRobert G. Nunes, Deputy Commissioner & Director of Municipal AffairsCorporations Subject to Taxation in MassachusettsFor the Use of Assessors 2011SUBJECT TO TAXATION UNDER MASSACHUSETTS GENERAL LAWS CHAPTERS 59, 60A AND 63This is the 2011 list of Corporations Subject to Taxation in Massachusetts, issued pursuant to General Laws c. Annually, the Division of Local Services provides a comprehensive listing of corporations for Massachusetts’ assessors to be used for local tax assessment purposes. We publish this list solely on the Internet to facilitate keyword and community based searches. The 2011 list of Corporations Subject to Taxation in Massachusetts provides a listing of legal entities subject to tax or excise under G.L. Scarface the world is yours patch 1.00.1. 59 (local property tax), 60A (motor vehicle excise) or 63 (corporation taxes) as corporations based on their 1) registration as corporations with the Secretary of State or 2) filing returns or other notices with the Department of Revenue (DOR) indicating that they are corporations or will be filing corporate returns in Massachusetts as of January 1, 2011.
This listing can provide useful information to cities and towns about the taxable status of business entities located within a community. The contents of the list are drawn from data compiled and maintained by DOR. This resource is divided into three sections, 1) corporations, 2) financial institutions, and 3) insurance companies. The corporations list includes business corporations that are classified as manufacturing after filing an application for that classification with DOR.
The financial institutions and insurance companies are listed separately under their own section headings because they are taxed differently from business corporations. Corporations included in these lists that are not classified as manufacturing have been listed based solely on registrations or returns they filed; such inclusion does not indicate DOR’s approval of any applications for classification or other review and determination of their corporate status. For purposes of local property tax exemptions under G.L. Sixteenth, any unlisted unincorporated business entity that is (1) treated as a corporation for federal income tax purposes as of January 1, 2011 and (2) is treated under G.L. 63 as a business corporation subject to tax under G.L c. 63, § 39 (including manufacturing corporations) is entitled to the applicable local property tax exemption under G.L. Sixteenth (2) or (3) for a business corporation or for a manufacturing corporation (if classified as manufacturing) as of that date.
Linguatec Personal Translator 2008 Pro Bowl Games
Unincorporated entities that are potentially so treated include those with LLC (Limited Liability Company), LP (Limited Partnership) or LLP (Limited Liability Partnership) in their names. Note that entities that are taxed as financial institutions, insurance companies, or utility corporations, or otherwise under G.L. 63, § 2, 2B, 20-29E, 38B, 52A, or 58 are not treated as business corporations subject to tax under G.L c. 63, § 39 and thus are not entitled to these particular exemptions.
For information on personal property subject to taxation, please refer to the Division of Local Services, Bureau of Municipal Finance Law’s Personal 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 as a manufacturing corporation. The “location” listing is based on the corporation’s own reporting to DOR, and identifies the community, stateor foreign country (FC) in which the company is headquartered. Please note that businesses may own taxable property in one or more Massachusetts 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 corporation whose manufacturing status has been revoked during a given year is identified by the letter 'R' to the left of the corporation name. See 830 CMR 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 distribution objective, DOR’s Manufacturing Unit makes every effort to render its manufacturing (M) and revocation (R) decisions in order that all are included in the annual list. However, some decisions are made after publication and are retroactive to January 1 of the current year. It is DOR’s policy to notify assessors of the subsequent decisions by letter, based on information requested and received from the applicants as to the locations of corporation property in the communities. Toward that end, a compilation of subsequent manufacturing and revocation decisions applicable in the current calendar year will be posted throughout the year until the next list is issued.
Assessors should periodically check the website for these updates.AppealsBoards of assessors or corporations aggrieved by classifications made by DOR under G.L. 59 or 63, or by action taken by DOR under G.L. 58, § 2, may, in order to preserve any rights to be correctly classified, object by applying to the Appellate Tax Board (ATB) and stating the classification or action claimed.