Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 34
Warrants; release after service; rearrest
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.
Source: view the official text
In this chapter (40 sections)
- 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- 60-18 · Repealed, 1932, 54, Sec. 1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
- 60-29 · Issuance of warrant to collect; hearing; imprisonment
- 60-30 · Certificate of commitment
- 60-31 · Release of imprisoned taxpayers; proceedings
- 60-32 · Liability of collector for taxes, etc., after discharge
- 60-33 · Aiding collector
- 60-34 · Warrants; release after service; rearrest
- 60-34A · Bond; release of delinquent taxpayer from custody
- 60-35 · Actions against delinquent taxpayers
- 60-36 · Collection from decedents' estates
- 60-37 · Lien of taxes on land; duration; sale; title
- 60-37A · Sales, etc., that cannot be legally made; statements by…
- 60-37B · Certification of amounts necessary for taking land under Sec.…
- 60-38 · Mortgagees; notice requiring demand for payment
- 60-39 · Service of tax notice; designating place
- 60-40 · Notice of sale; contents
- 60-41 · Description in case of change of local name
- 60-42 · Notice of sale; posting
- 60-43 · Conduct of sale, etc.
- 60-44 · Adjournment
- 60-45 · Collector's deed; contents; effect
- 60-46 · Defective titles; reimbursement of purchasers; reassessment
- 60-47 · Tax title owners; filing required statements
- 60-48 · Insufficient bids; municipality as purchaser; collector's duties
- 60-49 · Purchase price unpaid; validity of sale
- 60-50 · Municipalities as purchasers; deeds; tax title accounts;…