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Action of contract for unpaid taxes

M.G.L. c. 62C, § 47
in effect
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c. 62C, § 47. Action of contract for unpaid taxes Section 47. The commissioner may recover any unpaid tax in an action of contract brought in the name of the commonwealth.
Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section47Fetched: 10/20/2026

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