Section 43: Unpaid taxes not warranting collection; abatement
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/ma/part-i/title-ix/chapter-62c/43A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 43. The commissioner is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, if the amount due does not exceed $100 and the commissioner determines, under uniform rules prescribed by him, that the administration and collection costs involved would not warrant collection of the amount due.