Mass. Gen. Laws ch. 62C § 13
Current through Chapter 112 of the 2024 Legislative Session
The commissioner may require from any corporation, company, organization or association required to file a return under sections eleven or twelve of this chapter to report in such return such information as the commissioner deems necessary relative to tangible personal property situated in this commonwealth with respect to which such corporation, company, organization or association is either lessor or lessee. Failure to supply such information when required shall make the return an insufficient return under section twenty-eight of this chapter.
Mass. Gen. Laws ch. 62C, § 13