Mass. Gen. Laws ch. 63 § 69
Current through Chapter 223 of the 2024 Legislative Session
Every corporation taxable under this chapter, except a foreign corporation taxable under section twenty-one or twenty-three, shall, when required for the purposes of any tax submit its books to the inspection of the commissioner, and its treasurer and directors to examination on oath relative to all matters affecting the determinations to be made by said commissioner.
Mass. Gen. Laws ch. 63, § 69