Mass. Gen. Laws ch. 65C § 8
Current through Chapter 373 of the 2024 Legislative Session, with the exception of Acts not available as of 1/14/2025
Every person liable for any tax imposed by this chapter, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the commissioner may from time to time prescribe.
Mass. Gen. Laws ch. 65C, § 8