Statutes, codes, and regulations
GENERAL LAWS OF MASSACHUSETTS
Part I - ADMINISTRATION OF THE GOVERNMENTTitle IX - TAXATION
Chapter 62C - ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 62C:47 - Action of contract for unpaid taxes

Mass. Gen. Laws ch. 62C § 47

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Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
Section 62C:47 - Action of contract for unpaid taxes

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

Mass. Gen. Laws ch. 62C, § 47