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355 small block chevrolet is a 350 that has been bored 0.30 over. each cylinder bore now is 4.030 inches instead of the standard bore of 4.000 inches. thus doing this will require pistons to match the overbore.
A general business corporation is typically subject to the tax jurisdiction of Massachusetts when it owns or uses property in the state, has employees in the state or is otherwise doing business in the state. If a corporation is subject to Massachusetts tax jurisdiction it is said to have nexus with the Commonwealth.
Corporations solely doing business in Massachusetts whose gross receipts, sales and income do not exceed $100,000 for a given year, which are not S Corporations, and which meet certain other requirements can use a form 355SBC to file their excise tax owed with the state.
Each entity registered with the Massachusetts Secretary of the Commonwealth (the Secretary) may be required to register for corporate excise and file an annual corporate return with the Massachusetts Department of Revenue (the DOR).
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