ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Abatement of taxes by appellate tax board
Section 42. Taxes with interest and costs thereon, due to the commonwealth, which are unpaid and uncollectible, may be abated by the appellate tax board on the recommendation of the commissioner at any time after the expiration of two years from the date when the same became payable.