General Laws of Massachusetts - Chapter 60 Collection of Local Taxes - Section 91 Foreign corporation; non-resident; failure to pay taxes; restraint on business

Section 91. When any foreign corporation or non-resident person, doing business in the commonwealth, shall for sixty days neglect, refuse or omit to pay a tax lawfully assessed and payable, any court having jurisdiction in equity may on petition of the collector of taxes of the town where the tax is assessed restrain said corporation or person from doing business in the commonwealth until said tax, with all incidental costs and charges, shall have been paid. Service of process upon any such petition may be made by an officer duly qualified to serve process, by leaving a duly attested copy thereof at the place where the business is carried on.

Section:  Previous  84A  85  86  87  88  89  90  91  92  93  94  95  96  97  98  Next

Last modified: September 11, 2015