Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 38E

Testimony under oath concerning written return filed under Sec. 38D or application for abatement

Official textmalegislature.gov

Section 38E. A board of assessors may require testimony under oath of a taxpayer relative to his written return filed under section thirty-eight D and may also require testimony under oath of any applicant for abatement under section fifty-nine.

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In this chapter (40 sections)
  1. 59-23D · Notice of preliminary tax
  2. 59-24 · Railroad subscriptions; interest on debts
  3. 59-25 · Additional assessments
  4. 59-26 · Number of assessments
  5. 59-27 · Assessors' neglect to assess
  6. 59-28 · Unpaid taxes; collection
  7. 59-29 · Notice of assessments; lists
  8. 59-30 · Blank lists
  9. 59-31 · Verification of lists; oaths
  10. 59-31A · Examination of records to verify completeness and accuracy of…
  11. 59-32 · Inspection of lists
  12. 59-33 · Storage warehouses; information regarding customers
  13. 59-34 · Mortgagors and mortgagees; statements
  14. 59-35 · Repealed, 1989, 718, Sec. 4
  15. 59-36 · Failure to furnish lists; estimating value
  16. 59-37 · Conclusiveness of estimate
  17. 59-38 · Fair cash valuation; classification of assessed valuation;…
  18. 59-38A · Pipelines; valuation; exceptions
  19. 59-38B-38C · Repealed, 1978, 580, Sec. 30
  20. 59-38D · Written return of information to determine valuation of real…
  21. 59-38E · Testimony under oath concerning written return filed under…
  22. 59-38F · Written return of information to determine valuation of…
  23. 59-38G · Testimony under oath concerning written return filed under…
  24. 59-38H · Transition payments to municipalities in which an affiliated…
  25. 59-39 · Telephone and telegraph companies; valuation of machinery,…
  26. 59-40 · Telephone and telegraph companies; assessors; informing…
  27. 59-41 · Telephone and telegraph companies; returns
  28. 59-42 · Telephone and telegraph companies; failure to make returns
  29. 59-42A · Amended valuation of property held by pipeline or telephone or…
  30. 59-43 · Valuation and assessment books; public inspection
  31. 59-44 · Lists; contents
  32. 59-45 · Books and records of assessors furnished by municipalities;…
  33. 59-46 · Entries in books
  34. 59-47-48 · Repealed, 1969, 532, Sec. 2
  35. 59-49 · Repealed, 1985, 300, Sec. 1
  36. 59-50 · Required books or records of assessors; explanatory notes
  37. 59-51 · Exempted property; entries on valuation lists
  38. 59-52 · Valuation lists; statement of assessors; penalties
  39. 59-52A · Plans showing boundaries in city or town; delivery to court
  40. 59-52B · Official inspection of valuation information, release of…
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