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January 19, 2026 Clear | 25°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
  5. Section 47 Action of contract for unpaid taxes

Section 47

Section 47: Action of contract for unpaid taxes

Section 47. The commissioner may recover any unpaid tax in an action of contract brought in the name of the commonwealth.