General Laws of Massachusetts - Chapter 62C Administrative Provisions Relative to State Taxation - Section 49 Information for collection of taxes; injunction

Section 49. Taxes due from a company, association or corporation may be collected by an information brought in the supreme judicial court by the attorney general at the relation of the commissioner. The court may issue an injunction upon such information, restraining the further prosecution of the business of the company, association or corporation until such taxes, with interest and costs thereon, have been paid and until the returns required by this chapter have been filed.

Section:  Previous  45A  45B  46  47  47A  47B  48  49  49A  50  51  52  53  54  55  Next

Last modified: September 11, 2015