Section 113: Disposal of returns made to commissioner
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/ma/part-i/title-xx/chapter-140/113A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 113. Returns made to the commissioner under section ninety-eight may be destroyed or disposed of by his order after the lapse of three years from the date of their receipt, and any proceeds received in the course of their disposal shall be paid to the commonwealth.