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General Laws

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Section 1Definitions
Section 2Limitations and restrictions upon manner of incurring debt
Section 3Computation of indebtedness
Section 4Temporary loans in anticipation of revenue; conditions; limitations
Section 4ARepealed, 1990, 210, Sec. 2
Section 4BExpired. See 1976, 4, Sec. 33
Section 5 to 5BRepealed, 1969, 849, Sec. 48; 1971, 766, Sec. 11
Section 6Power to borrow for payment of land or highway expenditures
Section 6APower to borrow in anticipation of reimbursement by commonwealth
Section 7Cities and towns; purposes for borrowing money within debt limit
Section 8Cities and towns; purposes for borrowing money outside debt limit
Section 8AOrders authorizing issuance of bonds; authentication
Section 8BCities and towns; right to replace lost funds deposited; liquidation or insolvency of depository bank
Section 8CCities and towns; acquisition of land for conservation or recreation purposes in anticipation of state or federal reimbursement of expense; temporary debt outside limit authorized
Section 9Districts; right to borrow money; purposes; amount
Section 10Debt limit
Section 11Debt retirement; provision for earlier payment
Section 12Repealed, 1946, 358, Sec. 16
Section 13, 13ARepealed, 1971, 766, Sec. 11
Section 14Liability for lawful debts
Section 15Liability for legal debts contracted under special acts
Section 16Issuance of bonds, notes and certificates of indebtedness; procedure; form; contracts with banking or financial institutions
Section 16AFacsimile signature
Section 16BFacsimile seal; validity
Section 16CRepealed, 1984, 400, Sec. 3
Section 17Temporary loans; refund; repayment
Section 17ARepealed, 1992, 143, Sec. 3
Section 18Discount of notes
Section 19Issuance of notes payable on demand forbidden; procedure for repaying debts
Section 19AInability to pay interest or principal of bonds, notes or certificates of indebtedness; notice; certification to state treasurer; payment by state treasurer
Section 20Proceeds from sale of bonds; restrictions on use; disposition of premiums
Section 20AAdvances made in anticipation of proceeds
Section 21Call and redemption prior to maturity
Section 21ARefunding bonds; issuance; present values
Section 21BDesignation of tax credit bonds; sinking fund; sale of tax credit bonds; issuance of refunding bonds
Section 22Rate of interest
Section 22AInsurance, letters or lines of credit for bonds or notes; trust agreements
Section 22BBonds and notes; official statements; advertising; collateral tax consequences to social security recipients
Section 22CSecurity for bonds or notes; insurance, letters or lines of credit, trust agreements
Section 23Forms for notes
Section 24Authentication; certification
Section 24ABearer instruments
Section 25Payments; notice to director of accounts
Section 26Repealed, 2010, 188, Sec. 35
Section 27Certification; evidence of liability
Section 27AEffect of provisions on power to issue notes
Section 28Report to director of accounts required
Section 28AApplicability of finance law to school districts
Section 28BApplicability of finance law to planning districts
Section 28CManagement of solid waste; project costs; debt obligations
Section 29Repealed, 1969, 849, Sec. 48; 1971, 766, Sec. 11
Section 30Determination of amount of appropriation for departments
Section 31Liabilities in excess of appropriations forbidden; exceptions
Section 31AReport of estimated expenses; period covered; contents
Section 31BRepealed, 1969, 505, Sec. 6
Section 31CConstruction contracts; certificate as to availability of funds; effect of certificate upon defense of insufficiency of appropriations
Section 31DSnow and ice removal; emergency expenditures; reporting requirements
Section 32Submission of city budget to city council; procedure for approval, rejection or alteration
Section 33Power of council to add to appropriation; conditions; limitations
Section 33ASalary provisions in budget; requirements and limitations
Section 33BTransfer of appropriations; restrictions
Section 34Repealed, 1969, 849, Sec. 48; 1971, 766, Sec. 11
Section 35Towns and districts; right to petition for an audit or installation of accounting system
Section 36Cities; right to petition for an audit or installation of accounting system
Section 37Duties of director with respect to installation of accounting system
Section 38Uniformity of accounting systems
Section 39Results of audit; report to municipality
Section 40Audit of accounts; frequency
Section 41Expenses of auditing; payment
Section 42Audits by private accountants; required reports
Section 42APilot program for audits of public functions of city, town, county, etc. where irregularities or illegal acts are suspected; establishment
Section 43Accounting reports; returns; forms
Section 44Reports of municipal statistics; publication
Section 45Powers of director; attendance of witnesses; production of books and documents
Section 46Destruction of records
Section 46APowers of director; investigation of municipal affairs
Section 47Right to establish or use
Section 48Sinking fund commissioners; powers and duties; records; compensation
Section 49Issuance of new bonds
Section 50Repealed, 1921, 486, Sec. 12
Section 51Repealed, 1938, 458
Section 52Issuance of bonds in exchange for bearer instruments
Section 53City, town or district funds; use and disposition
Section 53AGrants and gifts; acceptance and expenditure
Section 53A1/2Gifts of tangible personal property; acceptance
Section 53BContributions by commonwealth; application to indebtedness
Section 53CDeposit and expenditure of compensation for off-duty or special detail work; appropriation for special fund; fee
Section 53DRecreation and park self-supporting service revolving funds; creation; authorized use of funds; annual report; revocation of provisions
Section 53EAgencies, boards, etc.; annual operating costs; offset by estimated receipts of user fees
Section 53E1/2Revolving funds
Section 53E3/4Energy Revolving Loan Fund
Section 53FDeposits of public funds in banking institutions in return for banking services
Section 53F1/2Enterprise funds
Section 53GEmployment of outside consultants
Section 53HRebate to federal government to exclude interest paid on bonds from gross income
Section 53ISettlement or incorporation celebrations; special fund
Section 54Investment of trust funds
Section 55Public funds on deposit; limitations; investments
Section 55ALiability of depositor for losses due to bankruptcy
Section 55BInvestment of public funds
Section 55CMunicipal Affordable Housing Trust Fund
Section 56Towns; fiscal year
Section 56ACities; fiscal year
Section 57Taxation; interest on debts incurred in aid of a railroad
Section 58Cities and towns; limitation on purchasing powers
Section 59Enforcement of chapter
Section 60Penalty for violation of law controlling handling of town and district notes
Section 61Penalty for refusal to issue bond in exchange for bearer instruments in sinking funds
Section 62Penalty for violation of provisions of chapter by officials
Section 63Sale or other disposal of realty; disposition of proceeds
Section 63ASales of public land; payment of taxes
Section 64Payment of bills incurred in excess of appropriations
Section 65Vacation pay; advances to employees
Section 66Advances to public employees
Section 67Deferred compensation program for employees; authorized investments; requisites; limitations
Section 67AEmployee individual retirement accounts
Section 68Retroactive salary increases
Section 69Municipal or district services, fees or charges; insufficient funds checks; penalty
Section 70Payment for municipal programs, services, and activities; federal government reimbursements and other resources
Section 71Contracts for revenue raising activities; regulations and guidelines; negotiation
Section 72Federal funds for reimbursable medical expenses; distribution