General Laws of Massachusetts - Chapter 62C Administrative Provisions Relative to State Taxation. - Section 1 Definitions
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Massachusetts Laws > Administrative Provisions Relative to State Taxation > General Laws of Massachusetts - Chapter 62C Administrative Provisions Relative to State Taxation. - Section 1 Definitions
Section 52. The commissioner is hereby authorized to issue to any corporation, upon written request of its treasurer or other principal officer, a waiver of the lien under section fifty-one or a certificate evidencing that such corporation is in good standing with respect to any and all returns due and taxes payable to the commissioner as of the date of issuance of said certificate. There shall be charged and collected a fee for each such waiver or certificate issued and a fee for each duplicate copy thereof. The commissioner of administration shall annually determine the fee under the provision of section three B of chapter seven.
Section: 45B 46 47 48 49 50 51 52 53 54 55 55A 56 57 58
Last modified: March 17, 2010
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