Massachusetts General Laws - Administrative Provisions Relative to State Taxation - Chapter 62c, Section 43

Legal Research Home > Massachusetts Lawyer > Administrative Provisions Relative to State Taxation > Massachusetts General Laws - Administrative Provisions Relative to State Taxation - Chapter 62c, Section 43

Unpaid taxes not warranting collection; abatement.

Section 43. The commissioner is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, if the amount due does not exceed fifty dollars and the commissioner determines, under uniform rules prescribed by him, that the administration and collection costs involved would not warrant collection of the amount due.

Last modified: March 26, 2006