Mass. Gen. Laws ch. 59 § 42
Current through Chapter 373 of the 2024 Legislative Session, with the exception of Acts not available as of 1/14/2025
If any company, or any treasurer thereof, shall in any year, fail to make the return required by section forty-one, the commissioner shall estimate the value of the property of the company according to his best information and belief.
Mass. Gen. Laws ch. 59, § 42