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)
  1. 59-60 · Records of abatements
  2. 59-61 · Conditions of abatement
  3. 59-61A · Discovery; failure to comply
  4. 59-62 · Costs; prepayment
  5. 59-63 · Notice of decision
  6. 59-64 · Appeals; county commissioners; appellate tax board
  7. 59-65 · Appeals; appellate tax board
  8. 59-65A · Sale or taking real property for taxes; effect upon abatement
  9. 59-65B · Appeals; inability to pay balance of tax
  10. 59-65C · Late appeals
  11. 59-65D · Mistake in payments; appeal; abatement
  12. 59-66-to-68A · Repealed, 1930, 416, Sec. 2
  13. 59-69 · Reimbursement; interest
  14. 59-70 · Certificate of abatement
  15. 59-70A · Procedure after abatement
  16. 59-71 · Uncollectible taxes; abatement
  17. 59-72 · Repealed, 2016, 218, Sec. 153
  18. 59-72A · Unpaid real estate taxes; abatement
  19. 59-73 · Repealed, 1955, 344, Sec. 2
  20. 59-74 · Corporations liable to franchise taxes; abatement of local…
  21. 59-75 · Omitted property; assessments
  22. 59-76 · Revision of valuation or classification
  23. 59-77 · Reassessments
  24. 59-78 · Collection of reassessed taxes
  25. 59-78A · Real estate divided after assessment; apportionment of tax
  26. 59-79-80 · Repealed, 1978, 580, Sec. 36
  27. 59-81 · Appeal from apportionment
  28. 59-82 · Validity of excessive assessments
  29. 59-83 · Corporations having capital stock divided into shares; returns…
  30. 59-84 · Repealed, 1985, 300, Sec. 3
  31. 59-85 · Repealed, 1945, 271
  32. 59-86 · Exempted property; returns by assessors
  33. 59-87 · Responsibility of assessors
  34. 59-88 · Repealed, 1926, 29
  35. 59-89 · Compromise assessments; penalties
  36. 59-90 · Evasion of taxation; penalties
  37. 59-91 · Fraudulent lists; penalties
  38. 59-92 · Taverns and boarding houses; refusing information; penalties
  39. 59-93 · Failure to assess required taxes; penalties
  40. 59-94 · Violation of Sec. 46; penalty
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