§ 52 — Waiver of lien; certificate showing good standing; fees

Massachusetts § 52

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

Text

Section 52. The commissioner is hereby authorized to issue to any corporation, upon written request of its treasurer or other principal officer, a waiver of the lien under section fifty-one or a certificate evidencing that such corporation is in good standing with respect to any and all returns due and taxes payable to the commissioner as of the date of issuance of said certificate. There shall be charged and collected a fee for each such waiver or certificate issued and a fee for each duplicate copy thereof. The commissioner of administration shall annually determine the fee under the provision of section three B of chapter seven.