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The 189th General Court of the Commonwealth of Massachusetts

Section 105: Forms

[ Text of section effective until November 7, 2016. For text effective November 7, 2016, see below.]

  Section 105. Forms to be used in proceedings for the collection of taxes under this chapter and chapter fifty-nine and of all assessments which the collector is authorized or required by law to collect shall be as prescribed or approved by the commissioner.

Chapter 60: Section 105. Forms

[ Text of section as amended by 2016, 218, Sec. 169 effective November 7, 2016. For text effective until November 7, 2016, see above.]

  Section 105. Forms to be used in proceedings for the collection of taxes under this chapter and chapter 59 and of assessments which the collector is authorized or required by law to collect shall be as prescribed by the commissioner. In any case where the commissioner prescribes a form, the form may be completed or maintained electronically.