Section 42: Abatement of taxes by appellate tax board
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/ma/part-i/title-ix/chapter-62c/42A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.