10- 144 C.M.R. ch. 400, § 4-2

Current through 2024-51, December 18, 2024

Section 144-400-4-2 - Payment agreements

As an exception to Section 1, the department shall not include a person in the submittal to the State Tax Assessor if both of the following apply.

A. The person has a written agreement with the department to make regular payments on the debt.

B. The person has paid according to the agreement at the time of the yearly submittal.

10- 144 C.M.R. ch. 400, § 4-2