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 § 47
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 62CADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION

This text of Massachusetts § 47 (Action of contract for unpaid taxes) 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. 62C, § 47 (2026).

Text

Section 47. The commissioner may recover any unpaid tax in an action of contract brought in the name of the commonwealth.

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

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
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Massachusetts § 47, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/62C/47.