Massachusetts Statutes
§ 71 — Notice under this chapter
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 71. Any notice authorized or required under the provisions of this chapter may be served personally or may be given by mailing the same, postage prepaid, to the person for whom it is intended, addressed to such person at his address as it appears in the records of the commissioner or may be given as the parties otherwise agree, such as by sending electronic notification as provided in chapter 110G.
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