Massachusetts General Laws - Administrative Provisions Relative to State Taxation - Chapter 62c, Section 42

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Abatement of taxes by appellate tax board.

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.

Last modified: March 26, 2006