Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 7

Cash books

Official textmalegislature.gov

Section 7. He shall also keep a cash book, in which he shall enter all sums paid to him, as received, specifying the total amount of tax, abatements allowed, all interest charged, the total amount received and the date of receipt, the date and amount of every payment and disbursement made by him, and to whom paid, with such other matters as the town requires.

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In this chapter (40 sections)
  1. 60-1 · Definitions
  2. 60-2 · Collection; payment over; returns; abatement
  3. 60-2A · Banks designated to receive tax payments; agreements
  4. 60-2B · Municipal taxes; collection services; agreements; compensation;…
  5. 60-2C · Assignment or transfer of tax receivables; conditions of sale;…
  6. 60-3 · Tax bills; notices; affidavits of sending
  7. 60-3A · Form of bill or notice; electronic format; notices for rates of…
  8. 60-3B · Repealed, 2016, 218, Sec. 158
  9. 60-3C · City or town scholarship fund; donation; deposits; distribution
  10. 60-3D · City or town aid to elderly and disabled taxation fund;…
  11. 60-3E · Application of partial payments
  12. 60-3F · Voluntary donation to municipal veterans assistance fund by…
  13. 60-4-5 · Repealed, 1963, 160, Sec. 26
  14. 60-6 · Books or electronically prepared records containing tax lists;…
  15. 60-7 · Cash books
  16. 60-8 · Collector's books as municipal property; open to examination
  17. 60-9 · Repealed, 1976, 451
  18. 60-10-11 · Repealed, 1923, 128, Sec. 2
  19. 60-12 · Custody of books, etc.; demand
  20. 60-13 · Necessity and duty to give bond
  21. 60-14 · Special collector; bond
  22. 60-15 · Fees of collector
  23. 60-15A · Repealed, 1963, 160, Sec. 27
  24. 60-15B · Tax title collection revolving fund
  25. 60-16 · Demand for payment of tax prior to sale of land or distraining…
  26. 60-17 · Unpaid taxes; collection
  27. 60-18 · Repealed, 1932, 54, Sec. 1
  28. 60-19 · Special warrant for distress or imprisonment without demand,…
  29. 60-20 · Certificate of abatement
  30. 60-21 · Error in name of person; collection from intended persons
  31. 60-22 · Partial payments
  32. 60-22A · Separate tax bills or notices; partial payments on account;…
  33. 60-23 · Filing certificates; releasing liens, etc.
  34. 60-23A · Certificate of liens; fee schedule; acceptance of section…
  35. 60-23B · Certificate of liens; fee schedule
  36. 60-24 · Levy by distress or seizure and sale; exemptions
  37. 60-25 · Detention of goods distrained; notice; sale
  38. 60-26 · Adjournment; notice
  39. 60-27 · Levy of tax on land by distress of stock and produce
  40. 60-28 · Accounting for surplus
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