Mass. Gen. Laws ch. 62C § 5
Current through Chapter 112 of the 2024 Legislative Session
Returns required by this chapter shall be filed with the commissioner in such form as the commissioner prescribes; shall contain such information as the commissioner deems pertinent; and shall contain a declaration, in such form as prescribed by the commissioner, that they are made under the penalties of perjury. The commissioner shall prepare blanks for such returns and shall cause them to be distributed; but no person shall be excused from making a return by failure of the commissioner to send or give one of the blanks to him.
Mass. Gen. Laws ch. 62C, § 5