Mass. Gen. Laws ch. 62C § 43
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
The commissioner is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, if the amount due does not exceed $100 and the commissioner determines, under uniform rules prescribed by him, that the administration and collection costs involved would not warrant collection of the amount due.
Mass. Gen. Laws ch. 62C, § 43