§ 42 — Abatement of taxes by appellate tax board

Massachusetts § 42

• Jurisdiction: Massachusetts
• Part I: ADMINISTRATION OF THE GOVERNMENT
• Title IX: TAXATION
• Ch. 62C: ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION

Text

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.