Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 12
Custody of books, etc.; demand
Official textmalegislature.gov
Section 12. A town clerk or an assessor, having knowledge of any accounts, records or papers relating to taxes in his town which should be in his custody, shall demand them of any person having them, who shall forthwith deliver them to him.
Source: view the official text
In this chapter (40 sections)
- 60-1 · Definitions
- 60-2 · Collection; payment over; returns; abatement
- 60-2A · Banks designated to receive tax payments; agreements
- 60-2B · Municipal taxes; collection services; agreements; compensation;…
- 60-2C · Assignment or transfer of tax receivables; conditions of sale;…
- 60-3 · Tax bills; notices; affidavits of sending
- 60-3A · Form of bill or notice; electronic format; notices for rates of…
- 60-3B · Repealed, 2016, 218, Sec. 158
- 60-3C · City or town scholarship fund; donation; deposits; distribution
- 60-3D · City or town aid to elderly and disabled taxation fund;…
- 60-3E · Application of partial payments
- 60-3F · Voluntary donation to municipal veterans assistance fund by…
- 60-4-5 · Repealed, 1963, 160, Sec. 26
- 60-6 · Books or electronically prepared records containing tax lists;…
- 60-7 · Cash books
- 60-8 · Collector's books as municipal property; open to examination
- 60-9 · Repealed, 1976, 451
- 60-10-11 · Repealed, 1923, 128, Sec. 2
- 60-12 · Custody of books, etc.; demand
- 60-13 · Necessity and duty to give bond
- 60-14 · Special collector; bond
- 60-15 · Fees of collector
- 60-15A · Repealed, 1963, 160, Sec. 27
- 60-15B · Tax title collection revolving fund
- 60-16 · Demand for payment of tax prior to sale of land or distraining…
- 60-17 · Unpaid taxes; collection
- 60-18 · Repealed, 1932, 54, Sec. 1
- 60-19 · Special warrant for distress or imprisonment without demand,…
- 60-20 · Certificate of abatement
- 60-21 · Error in name of person; collection from intended persons
- 60-22 · Partial payments
- 60-22A · Separate tax bills or notices; partial payments on account;…
- 60-23 · Filing certificates; releasing liens, etc.
- 60-23A · Certificate of liens; fee schedule; acceptance of section…
- 60-23B · Certificate of liens; fee schedule
- 60-24 · Levy by distress or seizure and sale; exemptions
- 60-25 · Detention of goods distrained; notice; sale
- 60-26 · Adjournment; notice
- 60-27 · Levy of tax on land by distress of stock and produce
- 60-28 · Accounting for surplus