Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 42
Telephone and telegraph companies; failure to make returns
Official textmalegislature.gov
Section 42. If any company, or any treasurer thereof, shall in any year, fail to make the return required by section forty-one, the commissioner shall estimate the value of the property of the company according to his best information and belief.
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In this chapter (40 sections)
- 59-30 · Blank lists
- 59-31 · Verification of lists; oaths
- 59-31A · Examination of records to verify completeness and accuracy of…
- 59-32 · Inspection of lists
- 59-33 · Storage warehouses; information regarding customers
- 59-34 · Mortgagors and mortgagees; statements
- 59-35 · Repealed, 1989, 718, Sec. 4
- 59-36 · Failure to furnish lists; estimating value
- 59-37 · Conclusiveness of estimate
- 59-38 · Fair cash valuation; classification of assessed valuation;…
- 59-38A · Pipelines; valuation; exceptions
- 59-38B-38C · Repealed, 1978, 580, Sec. 30
- 59-38D · Written return of information to determine valuation of real…
- 59-38E · Testimony under oath concerning written return filed under…
- 59-38F · Written return of information to determine valuation of…
- 59-38G · Testimony under oath concerning written return filed under…
- 59-38H · Transition payments to municipalities in which an affiliated…
- 59-39 · Telephone and telegraph companies; valuation of machinery,…
- 59-40 · Telephone and telegraph companies; assessors; informing…
- 59-41 · Telephone and telegraph companies; returns
- 59-42 · Telephone and telegraph companies; failure to make returns
- 59-42A · Amended valuation of property held by pipeline or telephone or…
- 59-43 · Valuation and assessment books; public inspection
- 59-44 · Lists; contents
- 59-45 · Books and records of assessors furnished by municipalities;…
- 59-46 · Entries in books
- 59-47-48 · Repealed, 1969, 532, Sec. 2
- 59-49 · Repealed, 1985, 300, Sec. 1
- 59-50 · Required books or records of assessors; explanatory notes
- 59-51 · Exempted property; entries on valuation lists
- 59-52 · Valuation lists; statement of assessors; penalties
- 59-52A · Plans showing boundaries in city or town; delivery to court
- 59-52B · Official inspection of valuation information, release of…
- 59-52C · Public access to terminals or other data processing equipment
- 59-53 · Tax lists; commitment; warrants; collector of taxes
- 59-54 · Tax lists; form; contents
- 59-55 · Warrants; form; contents
- 59-56 · Lost or destroyed warrants
- 59-57 · Bills for taxes; due date; interest; amounts overdue; date of…
- 59-57A · Unpaid taxes not in excess of one hundred dollars; interest