Home/Massachusetts/Statutes/Part I: ADMINISTRATION OF THE GOVERNMENT/Title IX: TAXATION/Ch. 62C: ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION/§ 47
Massachusetts Statutes

§ 47 — Action of contract for unpaid taxes

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 47. The commissioner may recover any unpaid tax in an action of contract brought in the name of the commonwealth.

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Nearby Sections

3
§ 47
Action of contract for unpaid taxes
§ 47A
Licenses and certificates of authority issued by governmental entities; persons furnishing goods, services or real estate space to governmental entities; lists; determination of unpaid taxes; appeal and hearing
§ 47B
Driver's license, permit, right to operate or certificate of motor vehicle registration; revocation, suspension or nonrenewal for failure to file return or pay tax; appeal and hearing
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