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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 65C MASSACHUSETTS ESTATE TAX
  • Section 8 Records, statements and returns; rules and regulations

Section 8. Every person liable for any tax imposed by this chapter, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the commissioner may from time to time prescribe.