2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 58 GENERAL PROVISIONS RELATIVE TO TAXATION
Section 31 Forms; authority of commissioner

[ Text of section effective until November 7, 2016. For text effective November 7, 2016, see below.]

  Section 31. In addition to the forms expressly required by any other provision of law to be as prescribed or approved by the commissioner, such other forms as may be deemed by him to be necessary or convenient for use under any provision of chapters fifty-nine to sixty-five C, inclusive, shall be as prescribed or approved by him; provided, that variance from a form so prescribed or approved shall not affect the validity of the form so used, if the form used is in substantial conformity to that so prescribed or approved, and the commissioner shall, upon written request, approve said form for the particular use intended. In any case where the commissioner, under authority hereinbefore granted to him, shall prescribe or approve only a portion of a form as being necessary or convenient for use, the provisions of this section relative to forms shall apply to such portion of a form.

Chapter 58: Section 31. Forms; authority of commissioner

[ Text of section as amended by 2016, 218, Sec. 111 effective November 7, 2016. For text effective until November 7, 2016, see above.]

  Section 31. In addition to the forms expressly required by any other provision of law to be as prescribed or approved by the commissioner, the commissioner may prescribe any other form considered necessary or convenient for use under any provision of chapters 59 to 65C, inclusive; provided, that variance from a prescribed form shall not affect the validity of the form so used, if the form used is in substantial conformity to that so prescribed. In any case where the commissioner prescribes a form, the form may be completed or maintained electronically.