There Is a Newer Version of the Massachusetts General Laws
2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE IX TAXATION
CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 43 Unpaid taxes not warranting collection; abatement
MA Gen L ch 62C § 43 What's This?
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.
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