Mass. Gen. Laws ch. 62C § 42
Current through Chapter 231 of the 2024
Taxes with interest and costs thereon, due to the commonwealth, which are unpaid and uncollectible, may be abated by the appellate tax board on the recommendation of the commissioner at any time after the expiration of two years from the date when the same became payable.
Mass. Gen. Laws ch. 62C, § 42