Mass. Gen. Laws ch. 59 § 5L
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
Upon acceptance of this section by a municipality and notwithstanding any other provision of this chapter to the contrary, any taxes due under this chapter by a member of the Massachusetts National Guard or reservist or a dependent of a member of the Massachusetts National Guard or reservist shall be deferred while that member is on active service outside the commonwealth and for the next 180 days after that service. No interest or penalties shall be assessed for any period before the expiration of those 180 days.
Mass. Gen. Laws ch. 59, § 5L