Mass. Gen. Laws ch. 62 § 12Download PDFCurrent through Chapter 373 of the 2024 Legislative Session, with the exception of Acts not available as of 1/14/2025Section 62:12 - [Repealed]Mass. Gen. Laws ch. 62, § 12Repealed by Acts 2004, c. 262,§ 16, eff. 8/9/2004. See Acts 2004, c. 262, § 72.