Mass. Gen. Laws ch. 62C § 85

Current through Chapter 112 of the 2024 Legislative Session

Section 62C:85 - Payment by electronic transfer of funds; filing by electronic data submission

The commissioner may provide for the payment of any tax, interest or penalty or the refund or abatement thereof by the electronic transfer of funds. The commissioner may permit the filing of any return or document by electronic data submission. The commissioner may by regulation or otherwise establish procedures necessary to implement this section.

Mass. Gen. Laws ch. 62C, § 85