Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 34

Warrants; release after service; rearrest

Official textmalegislature.gov

Section 34. If a tax assessed upon a person remains unpaid for fourteen days after demand therefor, a warrant to collect shall issue, and, thereafter, a warrant to distrain or commit may issue pursuant to section twenty-nine; but a collector or his designee to whom the court issues the warrant to distrain or commit may request that the court suspend the commitment of the taxpayer for a period of time not exceeding fourteen days and after such time if that person has not paid his tax, with all fees and charges due thereon, including the fee for service of said warrant and travel as provided by section fifteen, said officer shall then arrest said person on the aforesaid warrant, and commit him to the jail of the county where he makes the arrest or of the county wherein the city or town in which the tax is payable lies. The warrant shall run throughout the commonwealth, and any officer to whom it is directed as aforesaid may serve it and apprehend the person in any county.

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In this chapter (40 sections)
  1. 60-17 · Unpaid taxes; collection
  2. 60-18 · Repealed, 1932, 54, Sec. 1
  3. 60-19 · Special warrant for distress or imprisonment without demand,…
  4. 60-20 · Certificate of abatement
  5. 60-21 · Error in name of person; collection from intended persons
  6. 60-22 · Partial payments
  7. 60-22A · Separate tax bills or notices; partial payments on account;…
  8. 60-23 · Filing certificates; releasing liens, etc.
  9. 60-23A · Certificate of liens; fee schedule; acceptance of section…
  10. 60-23B · Certificate of liens; fee schedule
  11. 60-24 · Levy by distress or seizure and sale; exemptions
  12. 60-25 · Detention of goods distrained; notice; sale
  13. 60-26 · Adjournment; notice
  14. 60-27 · Levy of tax on land by distress of stock and produce
  15. 60-28 · Accounting for surplus
  16. 60-29 · Issuance of warrant to collect; hearing; imprisonment
  17. 60-30 · Certificate of commitment
  18. 60-31 · Release of imprisoned taxpayers; proceedings
  19. 60-32 · Liability of collector for taxes, etc., after discharge
  20. 60-33 · Aiding collector
  21. 60-34 · Warrants; release after service; rearrest
  22. 60-34A · Bond; release of delinquent taxpayer from custody
  23. 60-35 · Actions against delinquent taxpayers
  24. 60-36 · Collection from decedents' estates
  25. 60-37 · Lien of taxes on land; duration; sale; title
  26. 60-37A · Sales, etc., that cannot be legally made; statements by…
  27. 60-37B · Certification of amounts necessary for taking land under Sec.…
  28. 60-38 · Mortgagees; notice requiring demand for payment
  29. 60-39 · Service of tax notice; designating place
  30. 60-40 · Notice of sale; contents
  31. 60-41 · Description in case of change of local name
  32. 60-42 · Notice of sale; posting
  33. 60-43 · Conduct of sale, etc.
  34. 60-44 · Adjournment
  35. 60-45 · Collector's deed; contents; effect
  36. 60-46 · Defective titles; reimbursement of purchasers; reassessment
  37. 60-47 · Tax title owners; filing required statements
  38. 60-48 · Insufficient bids; municipality as purchaser; collector's duties
  39. 60-49 · Purchase price unpaid; validity of sale
  40. 60-50 · Municipalities as purchasers; deeds; tax title accounts;…
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