reglab/housing_qa huggingface dataset:
MA Gen L ch 62c § 45b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 45b - Declarations of Estimated Tax and Estimated Tax Payments; Filing or Payment Made to Bank Designated as Depositary and Fiscal Agent

Section 45B. With respect to declarations of estimated tax and estimated tax payments required under the provisions of chapters sixty-two B and sixty-three B, the commissioner may, by regulation, provide that such declarations be filed and estimated tax payments be made to a bank designated as a depositary and fiscal agent under section forty-five. The use of a bank for this purpose shall not be considered a violation of the provisions of section twenty-one; provided, however, that all employees of said bank having access to declarations or documents to which section twenty-one is applicable shall be subject to the provisions of said section twenty-one, including the penalties for their violation under subsection (c) of said section twenty-one.
MA Gen L ch 62c § 46 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 46 - Powers and Remedies of Commissioner for Collection of Taxes; Warrant for Collection; Fees

Section 46. The commissioner shall have for the collection of taxes all the powers and remedies provided by chapter sixty for the collection of taxes on personal estate by collectors of towns. Any warrant for the collection of a tax may be issued to any deputy collector, sheriff, deputy sheriff or constable, and he shall have authority to proceed thereunder anywhere within the commonwealth. The officer, to whom a warrant for the collection of such a tax is given, shall collect said tax and interest as herein provided, including the charges and fees provided in section fifteen of chapter sixty, and shall pay over such amounts collected to the commissioner. Such officer, other than a deputy collector, may collect and receive for his fees the sum which an officer would be entitled by law to receive upon an execution for a like amount.
MA Gen L ch 62c § 47 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 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.
MA Gen L ch 62c § 48 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 48 - Liability of Lessee for Tax Due From Lessor

Section 48. The lessee of real estate or tangible personal property of any corporation, company or association subject to taxation under chapter sixty-three shall also be liable for the payment of the tax due from the lessor under chapter sixty-three. Upon such payment, the lessee may, in the absence of an agreement to the contrary, retain it out of the rent of the property, or recover it in an action against the lessor.
MA Gen L ch 62c § 49 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 49 - Information for Collection of Taxes; Injunction

Section 49. Taxes due from a company, association or corporation may be collected by an information brought in the supreme judicial court by the attorney general at the relation of the commissioner. The court may issue an injunction upon such information, restraining the further prosecution of the business of the company, association or corporation until such taxes, with interest and costs thereon, have been paid and until the returns required by this chapter have been filed.
MA Gen L ch 62c § 51 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 51 - Sale or Transfer of Corporate Assets; Procedure

Section 51. At least five days prior to the sale or transfer, otherwise than in the ordinary course of business, of all or substantially all of the assets situated in the commonwealth of a business corporation as defined in section 30 of chapter 63, except in cases where a waiver shall be given as hereinafter provided, the corporation or any person in interest shall notify the commissioner in writing of the proposed sale or transfer, and of the price, terms and conditions thereof, and of the character and location of the assets and cause to be filed with the commissioner all such tax returns as may be necessary to determine the taxes due and to become due and payable to the commonwealth to and including the date of such sale or transfer, and shall pay to the commonwealth all such taxes owing to said date of sale or transfer. At the time of any such sale or transfer, except in cases where a waiver shall have been given such taxes shall thereupon become due and payable. In the event of a failure to notify the commissioner and so to file such return or returns and pay such taxes at or before the time of such sale or transfer, the commonwealth shall have for its exclusive benefit a lien upon all of the assets of the corporation in the commonwealth effective immediately prior to such sale or transfer to the extent necessary to satisfy said taxes. Said lien shall terminate not later than three years after the date of said sale or transfer and until such termination may be enforced under and in accordance with the provisions of chapter two hundred and fifty-four in the case of real estate and sections fifty-three to sixty-four of this chapter in the case of personal property, but the ten-day notice provided in said section fifty-three shall not be applicable to this section. Prior to and after the date of such sale or transfer, the commissioner may waive such lien and any or all of the other requirements of this section. Such waiver shall be in writing and shall constitute final and conclusive evidence as to any person other than the corporation that said lien has not arisen or has terminated, and it may be recorded with the appropriate register of deeds or city or town clerk as the case may be, and the said register, city or town clerk shall receive the same upon the payment of the fee prescribed by law. This section shall not apply to sales or transfers by receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, or public officers acting under judicial process. This section shall apply to transfers hereafter made as security for the performance of an obligation which is not incurred in good faith by the corporation for the purposes of its business but otherwise shall not apply to transfers by way of security.
MA Gen L ch 62c § 52 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 52 - Waiver of Lien; Certificate Showing Good Standing; Fees

Section 52. The commissioner is hereby authorized to issue to any corporation, upon written request of its treasurer or other principal officer, a waiver of the lien under section fifty-one or a certificate evidencing that such corporation is in good standing with respect to any and all returns due and taxes payable to the commissioner as of the date of issuance of said certificate. There shall be charged and collected a fee for each such waiver or certificate issued and a fee for each duplicate copy thereof. The commissioner of administration shall annually determine the fee under the provision of section three B of chapter seven.
MA Gen L ch 62c § 55 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 55 - Books or Records Relating to Property Subject to Levy

Section 55. 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.
MA Gen L ch 62c § 57 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 57 - Disposition of Hard to Keep Property; Notice to Owner; Public Sale

Section 57. If the commissioner determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and, if the owner of the property can be readily found, shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner either pays to the commissioner an amount equal to the appraised value, or gives bond in such form, with such sureties, and in such amount as the commissioner shall prescribe, to pay the appraised amount at such time as the commissioner determines to be appropriate in the circumstances.  If the owner does not pay such amount or furnish such bond in accordance with this section, the commissioner shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by him.
MA Gen L ch 62c § 58 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 58 - Redemption of Property

Section 58. (a) Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner at any time prior to the sale thereof, and upon such payment the commissioner shall restore such property to him, and all further proceedings in connection with the levy of such property shall cease from the time of such payment.  (b)(1) The owners of any real property sold as provided in section fifty-six their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within one hundred and eighty days after the sale thereof.  (2) Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case he cannot be found in the county in which the property to be redeemed is situated, then to the commissioner for the use of the purchaser, his heirs, or assigns, the amount paid by such purchaser and interest thereon at the rate of twenty per cent per annum.  (c) When any lands sold are redeemed as provided in this section, the commissioner shall cause entry of the fact to be made upon record mentioned in section sixty-one and such entry shall be evidence of such redemption.
MA Gen L ch 62c § 59 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 59 - Certificates of Sale; Execution of Deeds

Section 59. (a) In the case of property sold as provided in section fifty-six the commissioner shall give the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for whose taxes the same was sold, the name of the purchaser and the price paid therefor.  (b) In the case of any real property sold as provided in section fifty-six and not redeemed in the manner and within the time provided in section fifty-eight, the commissioner shall execute to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed of the real property so purchased by him, reciting the facts set forth in the certificate.  (c) If real property is declared purchased by the commonwealth at a sale pursuant to section fifty-six the commissioner shall at the proper time execute a deed therefor, and without delay cause such deed to be duly recorded in the proper registry of deeds.
MA Gen L ch 62c § 60 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 60 - Effect of Certificates of Sale and Deeds

Section 60. (a) In all cases of sale pursuant to section fifty-six of property, other than real property, the certificate of such sale—  (1) Shall be prima facie evidence of the right of the commissioner to make such sale and conclusive evidence of the regularity of his proceedings in making the sale; and  (2) Shall transfer to the purchaser all right, title and interest of the party delinquent in and to the property sold; and  (3) If such property consists of stocks, shall be notice, when received, to any corporation, company or association of such transfer, and shall be authority to such corporation, company or association to record the transfer on its books and records, in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not; and  (4) If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and  (5) If such property consists of a motor vehicle, shall be notice, when received, to the registrar of motor vehicles of the commonwealth, or to any public official charged with the registration of title to motor vehicles in any other state, of such transfer and shall be authority to the registrar or to such official to record the transfer on his books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not.  (b) In the case of the sale of real property pursuant to section fifty-six the deed of sale given pursuant to section fifty-nine shall be prima facie evidence of the facts therein stated; and if the proceedings of the commissioner as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title and interest the party delinquent had in and to the real property thus sold at the time the lien of the commonwealth attached thereto.  (c) A certificate of sale of personal property given or a deed to real property executed pursuant to section fifty-nine shall discharge such property from all liens, encumbrances and title over which the lien of the commonwealth with respect to which the levy was made had priority.
MA Gen L ch 62c § 61 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 61 - Record of Sales and Redemptions of Real Property

Section 61. The commissioner shall keep a record of all sales of real property under section fifty-six and of all redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers and the date of the deed. A copy of such record, or any part thereof, certified by the commissioner shall be the evidence in any court of the truth of the facts therein stated.
MA Gen L ch 62c § 62 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 62 - Expenses of Levy and Sale

Section 62. The commissioner shall determine the expenses to be allowed in all cases of levy and sale.
MA Gen L ch 62c § 63 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 63 - Disposition of Money Realized Under Secs. 53 Through 64

Section 63. Any money realized by proceedings under sections fifty-three through sixty-four whether by seizure, by surrender under section fifty-four except pursuant to paragraph (2) of subsection (c) thereof, or by sale of seized property, or by sale of property redeemed by the commonwealth shall be applied as follows:—  First, against the expenses of the proceedings;  The amount, if any, remaining after payment of such expenses shall be applied against the liability in respect of which the levy was made or the sale was conducted.  Any surplus proceeds remaining thereafter shall, upon application and satisfactory proof in support thereof, be credited or refunded by the commissioner to the person or persons legally entitled thereto.
MA Gen L ch 62c § 64 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 64 - Release of Levy; Return of Wrongfully Levied Property

Section 64. (a) It shall be lawful for the commissioner, under regulations prescribed by him, to release the levy upon all or part of the property or rights to property levied upon where he determines that such action will facilitate the collection of the liability, but such release shall not operate to prevent any subsequent levy.  (b) If the commissioner determines that property has been wrongfully levied upon, it shall be lawful for the commissioner to return  (1) The specific property levied upon,  (2) An amount of money equal to the amount of money levied upon, or  (3) An amount of money equal to the amount of money received by the commonwealth from a sale of such property.  Property may be returned at any time. An amount equal to the amount of money levied upon or received from such sale may be returned at any time before the expiration of nine months from the date of such levy. For purposes of clause (3), if property is declared purchased by the commonwealth at a sale pursuant to subsection (e) of section fifty-six relating to manner and conditions of sale, the commonwealth shall be treated as having received an amount of money equal to the minimum price determined pursuant to such section or, if larger, the amount received by the commonwealth from the resale of such property. For purposes of clauses (2) and (3), the commissioner shall certify the amount of such money to the state treasurer, who shall pay it forthwith without specific appropriation, from the proceeds of the tax to which such money was originally credited.
MA Gen L ch 62c § 65 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 65 - Time for Collection of Taxes; Bankruptcy Cases

Section 65. Taxes shall be collected: (i) within 10 years after the assessment of the tax; (ii) within any further period after that 10–year period during which the taxes remain unpaid but only against any real or personal property of the taxpayer to which a tax lien has attached and for which a notice of lien has been filed or recorded under section 50 in favor of the commonwealth in accordance with applicable state or federal law within 10 years after the assessment of the tax; (iii) before the expiration of any period of collection agreed upon in writing by the commissioner and the taxpayer before the expiration of that 10–year period; or (iv) if there is a release of levy under section 64 after that 10–year period, then before that release. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. When any question relative to such taxes is pending before any agency or court at the end of that 10–year period, the commissioner's right to collect any tax due shall continue until 1 year after the final determination of that question.  For bankruptcy cases under relevant chapters of Title 11 of the United States Code, the running of the period of limitations in this section on collections shall be suspended for the period during which the commissioner is prohibited by reason of such case from collecting the tax, and for the period during which a plan for payment of the tax is in effect, and for six months thereafter.  The running of the period of limitations in this section on collections shall be suspended for the period during which the payment or collection of the tax is stayed pursuant to subsection (e) of section 32.
MA Gen L ch 62c § 66 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62c - Administrative Provisions Relative to State Taxation|Section 66 - Bonds of Licensees and Registrants Subject to Chapters 64a to 64c, 64e to 64j or 64m

Section 66. The commissioner may require a person required to be licensed or registered under chapters 64A to 64C, inclusive, chapters 64E to 64J, inclusive, or chapter 64M or subject to taxation under section 21 of chapter 138, to file with him a bond, satisfactory to the commissioner, in such amount as the commissioner may determine, with a surety company authorized to transact business in the commonwealth as surety, to secure the payment of any tax, including any interest and penalties thereon, due or which may become due from such person under said chapters; provided, however, that the amount of such bond required from a vendor under chapter 64H or 64I shall not exceed the amount which the commissioner shall determine to be such vendor's average tax liability for a 6–month period.  In lieu of a surety bond a licensee or registrant may deposit with the state treasurer bonds or other negotiable obligations of the commonwealth or of the United States of such aggregate face amount as the commissioner may from time to time deem necessary adequately to secure payment of the taxes, including any interest or penalty thereon, imposed under said chapters; provided, that bonds need not be accepted by the state treasurer unless in registered form and of denominations satisfactory to him. In case of such deposit of bonds or other negotiable obligations, the state treasurer shall, while in possession thereof, remit to such person as aforesaid, or persons entitled thereto, the interest accruing and payable thereon; and, if the taxes imposed under said chapters and all interest and penalties shall be paid in full and if the person is no longer a licensee or registrant under said chapters, the state treasurer shall return such bonds or obligations to the persons entitled thereto. If the tax together with all interest and penalties shall not be paid, the state treasurer may sell all or any part of such bonds or obligations to satisfy the amount due the commonwealth and shall return to the persons entitled thereto any excess left in his hands, provided, however, that the person is no longer a licensee or registrant under said chapters.