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The 191st General Court of the Commonwealth of Massachusetts

Section 2: Enforcement of chapter; collection of taxes

Section 2. The commissioner shall be responsible for the enforcement of the provisions of this chapter. Payments required pursuant to this chapter must be made to said commissioner on the form provided by said commissioner. Dealers shall not be required to give their name, address, social security number or other identifying information on such form. Said commissioner shall collect all taxes due under this chapter.