Massachusetts § 3E Application of partial payments

Massachusetts Statutes

§ 3E — Application of partial payments

Massachusetts § 3E

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 60COLLECTION OF LOCAL TAXES

This text of Massachusetts § 3E (Application of partial payments) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 60, § 3E (2026).

Text

Section 3E. Partial payments of bills for taxes, excises or municipal charges and fees, including partial payments under sections 22 and 62, shall be applied first to any interest due, then to collection charges, that have been added to the bills, unless the amount of the interest and charges taken together may be waived and the collector or other officer responsible for collecting the bills determines that the partial payment should be first applied to the underlying obligation.

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Section 3E. Partial payments of bills for taxes, excises or municipal charges and fees, including partial payments under sections 22 and 62, shall be applied first to any interest due, then to collection charges, that have been added to the bills, unless the amount of the interest and charges taken together may be waived and the collector or other officer responsible for collecting the bills determines that the partial payment should be first applied to the underlying obligation.

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Massachusetts § 3E, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/60/3E.