General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 63. TAXATION OF CORPORATIONS |
SECTION 80. Collection of penalties
Latest version.
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Penalties and forfeitures imposed by this chapter or by section seventy-four of chapter sixty-two C may be collected by an action of contract under section forty-seven of chapter sixty-two C or by an information under section forty-nine of chapter sixty-two C.