There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64D EXCISE ON DEEDS, INSTRUMENTS AND WRITINGS
Section 4 Erroneously affixed stamps; abatement
Section 4. If any stamps have been erroneously affixed, the person who has overpaid the tax may apply to the commissioner for an abatement in accordance with section thirty-seven of chapter sixty-two C.
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