Mass. Gen. Laws ch. 62C § 55
Current through Chapter 112 of the 2024 Legislative Session
If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the commissioner, exhibit such books or records to the commissioner.
Mass. Gen. Laws ch. 62C, § 55