Mass. Gen. Laws ch. 60 § 105
Current through Chapter 231 of the 2024
Forms to be used in proceedings for the collection of taxes under this chapter and chapter 59 and of assessments which the collector is authorized or required by law to collect shall be as prescribed by the commissioner. In any case where the commissioner prescribes a form, the form may be completed or maintained electronically.
Mass. Gen. Laws ch. 60, § 105