Massachusetts General Laws ch. 62C sec. 42 – Abatement of taxes by appellate tax board
Current as of: 2023 | Check for updates
|
Other versions
Section 42. Taxes with interest and costs thereon, due to the commonwealth, which are unpaid and uncollectible, may be abated by the appellate tax board on the recommendation of the commissioner at any time after the expiration of two years from the date when the same became payable.
Terms Used In Massachusetts General Laws ch. 62C sec. 42
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.