Massachusetts Statutes

§ 42 — Abatement of taxes by appellate tax board

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 42. Taxes with interest and costs thereon, due to the commonwealth, which are unpaid and uncollectible, may be abated by the appellate tax board on the recommendation of the commissioner at any time after the expiration of two years from the date when the same became payable.

Free access — add to your briefcase to read the full text and ask questions with AI

Massachusetts § 42 (Abatement of taxes by appellate tax board) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

View on official source ↗