Section 13: Tangible personal property; reports by organizations filing return under Sec. 11 or Sec. 12
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/ma/part-i/title-ix/chapter-62c/13A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 13. The commissioner may require from any corporation, company, organization or association required to file a return under sections eleven or twelve of this chapter to report in such return such information as the commissioner deems necessary relative to tangible personal property situated in this commonwealth with respect to which such corporation, company, organization or association is either lessor or lessee. Failure to supply such information when required shall make the return an insufficient return under section twenty-eight of this chapter.