Massachusetts Statutes
§ 8B — Reimbursement claims by cities and towns; filing; time limitation
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 58 GENERAL PROVISIONS RELATIVE TO TAXATION
Section 8B. All reimbursement claims to which a city or town may be entitled on account of exemptions and abatements granted under section five of chapter fifty-nine shall be filed with the commissioner of revenue on or before the end of the fiscal year to which said claims relate.
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