Mass. Gen. Laws ch. 62C § 49
Current through Chapter 231 of the 2024
Taxes due from a company, association or corporation may be collected by an information brought in the supreme judicial court by the attorney general at the relation of the commissioner. The court may issue an injunction upon such information, restraining the further prosecution of the business of the company, association or corporation until such taxes, with interest and costs thereon, have been paid and until the returns required by this chapter have been filed.
Mass. Gen. Laws ch. 62C, § 49