GENERAL PROVISIONS RELATIVE TO TAXATION
Forms; authority of commissioner
Section 31. In addition to the forms expressly required by any other provision of law to be as prescribed or approved by the commissioner, such other forms as may be deemed by him to be necessary or convenient for use under any provision of chapters fifty-nine to sixty-five C, inclusive, shall be as prescribed or approved by him; provided, that variance from a form so prescribed or approved shall not affect the validity of the form so used, if the form used is in substantial conformity to that so prescribed or approved, and the commissioner shall, upon written request, approve said form for the particular use intended. In any case where the commissioner, under authority hereinbefore granted to him, shall prescribe or approve only a portion of a form as being necessary or convenient for use, the provisions of this section relative to forms shall apply to such portion of a form.