Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 34A

Bond; release of delinquent taxpayer from custody

Official textmalegislature.gov

Section 34A. A person shall not be committed to jail for the non-payment of a tax, nor shall a person so committed be further detained therein, if he gives to the collector or to the officer charged with the service of the collector's warrant a bond running to the collector sufficient in amount to cover the amount of the tax and all interest and other charges and fees which are or may become due thereon, conditioned to pay the same to the collector or officer within thirty days thereafter or within such further time as the collector or officer may fix, and with such surety or sureties as the collector or officer or a master in chancery may approve. A person shall not be committed for such non-payment until he has been given a reasonable time to procure such a bond.

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  1. 60-18 · Repealed, 1932, 54, Sec. 1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