Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62C, § 41
Remedies; restrictions
Official textmalegislature.gov
Section 41. The remedies provided by section thirty-seven to forty, inclusive, shall be exclusive, whether or not the tax is wholly illegal. But the word ''exclusive'' in this section shall not be construed to deprive any person of a right of action at law in any federal court.
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In this chapter (40 sections)
- 62C-33 · Late returns; penalty; abatement
- 62C-33A · United States postmark; alternative private delivery service;…
- 62C-34 · Penalty for failure to file returns; payment
- 62C-35 · Payment by check or electronic funds transfer; penalty for…
- 62C-35A · Penalty for underpayment of tax required to be shown on return
- 62C-35B · Good faith defense for underpayment penalty; list of abusive…
- 62C-35C · Understatement of liability with respect to any return or…
- 62C-35D · Inconsistent position in reporting of income; disclosure
- 62C-35E · False or deliberately misleading statements respecting…
- 62C-35F · Penalties for sale or offers for sale of an automated sales…
- 62C-36 · Overpayment of tax, interest, or penalty; refund or credit;…
- 62C-36A · Correction of error without application of taxpayer; demand…
- 62C-36B · Erroneous written advice from department of revenue; waiver…
- 62C-37 · Application for abatement; hearing; notice of decision
- 62C-37A · Settlement of tax liability
- 62C-37B · Installment payment agreements; modification or termination
- 62C-37C · Acceptance of amount less than proposed or assessed tax…
- 62C-38 · Prerequisites for abatement
- 62C-39 · Appeal from refusal for abatement
- 62C-40 · Refund of overpaid taxes; interest
- 62C-41 · Remedies; restrictions
- 62C-42 · Abatement of taxes by appellate tax board
- 62C-43 · Unpaid taxes not warranting collection; abatement
- 62C-44 · Sale of business; withholdings to cover tax; liability of…
- 62C-45 · Designation of banks as depository for receiving taxes
- 62C-45A · Quarterly returns; regulations; underpayment
- 62C-45B · Declarations of estimated tax and estimated tax payments;…
- 62C-46 · Powers and remedies of commissioner for collection of taxes;…
- 62C-47 · Action of contract for unpaid taxes
- 62C-47A · Licenses and certificates of authority issued by governmental…
- 62C-47B · Driver's license, permit, right to operate or certificate of…
- 62C-48 · Liability of lessee for tax due from lessor
- 62C-49 · Information for collection of taxes; injunction
- 62C-49A · Certification of compliance with tax laws as prerequisite to…
- 62C-50 · Liens upon property for nonpayment of taxes
- 62C-51 · Sale or transfer of corporate assets; procedure
- 62C-52 · Waiver of lien; certificate showing good standing; fees
- 62C-53 · Levy upon property for payment of tax
- 62C-54 · Surrender of property or discharge of obligation; exceptions;…
- 62C-55 · Books or records relating to property subject to levy