Where a premium excise was imposed on a non-profit dental service corporation, an abatement is warranted based on the language of G.L.c. 176I, §11. “The tax at issue in these appeals is the premium excise assessed under G.L.c. 176I, §11 (‘§11’), which applies to organizations, like the appellant, that offer ‘preferred provider arrangement[s].’ Section 11 …

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