There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 63 TAXATION OF CORPORATIONS
Section 80 Collection of penalties
Section 80. Penalties and forfeitures imposed by this chapter or by section seventy-four of chapter sixty-two C may be collected by an action of contract under section forty-seven of chapter sixty-two C or by an information under section forty-nine of chapter sixty-two C.
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