Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 92
Taverns and boarding houses; refusing information; penalties
Official textmalegislature.gov
Section 92. Keepers of taverns and boarding houses and masters and mistresses of dwelling houses, upon application of an assessor or assistant assessor of the town where their house is situated, shall give the names of all persons residing therein liable to be assessed for taxes. Every such keeper, master or mistress refusing to give such information, or knowingly giving false information, shall be punished by a fine of twenty dollars.
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In this chapter (40 sections)
- 59-60 · Records of abatements
- 59-61 · Conditions of abatement
- 59-61A · Discovery; failure to comply
- 59-62 · Costs; prepayment
- 59-63 · Notice of decision
- 59-64 · Appeals; county commissioners; appellate tax board
- 59-65 · Appeals; appellate tax board
- 59-65A · Sale or taking real property for taxes; effect upon abatement
- 59-65B · Appeals; inability to pay balance of tax
- 59-65C · Late appeals
- 59-65D · Mistake in payments; appeal; abatement
- 59-66-to-68A · Repealed, 1930, 416, Sec. 2
- 59-69 · Reimbursement; interest
- 59-70 · Certificate of abatement
- 59-70A · Procedure after abatement
- 59-71 · Uncollectible taxes; abatement
- 59-72 · Repealed, 2016, 218, Sec. 153
- 59-72A · Unpaid real estate taxes; abatement
- 59-73 · Repealed, 1955, 344, Sec. 2
- 59-74 · Corporations liable to franchise taxes; abatement of local…
- 59-75 · Omitted property; assessments
- 59-76 · Revision of valuation or classification
- 59-77 · Reassessments
- 59-78 · Collection of reassessed taxes
- 59-78A · Real estate divided after assessment; apportionment of tax
- 59-79-80 · Repealed, 1978, 580, Sec. 36
- 59-81 · Appeal from apportionment
- 59-82 · Validity of excessive assessments
- 59-83 · Corporations having capital stock divided into shares; returns…
- 59-84 · Repealed, 1985, 300, Sec. 3
- 59-85 · Repealed, 1945, 271
- 59-86 · Exempted property; returns by assessors
- 59-87 · Responsibility of assessors
- 59-88 · Repealed, 1926, 29
- 59-89 · Compromise assessments; penalties
- 59-90 · Evasion of taxation; penalties
- 59-91 · Fraudulent lists; penalties
- 59-92 · Taverns and boarding houses; refusing information; penalties
- 59-93 · Failure to assess required taxes; penalties
- 59-94 · Violation of Sec. 46; penalty