Partnertax.ai
Start free trial →

Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 28

Accounting for surplus

Official textmalegislature.gov

Section 28. The collector shall upon demand give a written account of every sale on distress or seizure and charges, and pay to the owner any surplus above the taxes, interest and charges of keeping and sale.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 60-13 · Necessity and duty to give bond
  2. 60-14 · Special collector; bond
  3. 60-15 · Fees of collector
  4. 60-15A · Repealed, 1963, 160, Sec. 27
  5. 60-15B · Tax title collection revolving fund
  6. 60-16 · Demand for payment of tax prior to sale of land or distraining…
  7. 60-17 · Unpaid taxes; collection
  8. 60-18 · Repealed, 1932, 54, Sec. 1
  9. 60-19 · Special warrant for distress or imprisonment without demand,…
  10. 60-20 · Certificate of abatement
  11. 60-21 · Error in name of person; collection from intended persons
  12. 60-22 · Partial payments
  13. 60-22A · Separate tax bills or notices; partial payments on account;…
  14. 60-23 · Filing certificates; releasing liens, etc.
  15. 60-23A · Certificate of liens; fee schedule; acceptance of section…
  16. 60-23B · Certificate of liens; fee schedule
  17. 60-24 · Levy by distress or seizure and sale; exemptions
  18. 60-25 · Detention of goods distrained; notice; sale
  19. 60-26 · Adjournment; notice
  20. 60-27 · Levy of tax on land by distress of stock and produce
  21. 60-28 · Accounting for surplus
  22. 60-29 · Issuance of warrant to collect; hearing; imprisonment
  23. 60-30 · Certificate of commitment
  24. 60-31 · Release of imprisoned taxpayers; proceedings
  25. 60-32 · Liability of collector for taxes, etc., after discharge
  26. 60-33 · Aiding collector
  27. 60-34 · Warrants; release after service; rearrest
  28. 60-34A · Bond; release of delinquent taxpayer from custody
  29. 60-35 · Actions against delinquent taxpayers
  30. 60-36 · Collection from decedents' estates
  31. 60-37 · Lien of taxes on land; duration; sale; title
  32. 60-37A · Sales, etc., that cannot be legally made; statements by…
  33. 60-37B · Certification of amounts necessary for taking land under Sec.…
  34. 60-38 · Mortgagees; notice requiring demand for payment
  35. 60-39 · Service of tax notice; designating place
  36. 60-40 · Notice of sale; contents
  37. 60-41 · Description in case of change of local name
  38. 60-42 · Notice of sale; posting
  39. 60-43 · Conduct of sale, etc.
  40. 60-44 · Adjournment
Full table of contents →