Massachusetts General Laws ch. 62C sec. 55 – Books or records relating to property subject to levy
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Section 55. If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the commissioner, exhibit such books or records to the commissioner.
Terms Used In Massachusetts General Laws ch. 62C sec. 55
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.