Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 34A
Bond; release of delinquent taxpayer from custody
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)
- 60-18 · Repealed, 1932, 54, Sec. 1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;…
- 60-50A · Municipalities; land held under tax sales; protecting interests