Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62C, § 55
Books or records relating to property subject to levy
Official textmalegislature.gov
Section 55. If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the commissioner, exhibit such books or records to the commissioner.
Source: view the official text
In this chapter (40 sections)
- 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
- 62C-55A · Exempt property
- 62C-56 · Seizure of property; notice; sale
- 62C-57 · Disposition of hard to keep property; notice to owner; public…
- 62C-58 · Redemption of property
- 62C-59 · Certificates of sale; execution of deeds
- 62C-60 · Effect of certificates of sale and deeds
- 62C-61 · Record of sales and redemptions of real property
- 62C-62 · Expenses of levy and sale
- 62C-63 · Disposition of money realized under Secs. 53 through 64
- 62C-64 · Release of levy; return of wrongfully levied property
- 62C-65 · Time for collection of taxes; bankruptcy cases
- 62C-66 · Bonds of licensees and registrants subject to chapters 64A to…
- 62C-67 · Licenses and registration certificates of taxpayers under…
- 62C-67A · Shows; registration certificates
- 62C-67B · Reciprocal agreements with other states for payment of sales…
- 62C-67C · Revision of procedures for issuance, acceptance and…
- 62C-67D · Biotechnology or medical device manufacturing companies; jobs…
- 62C-68 · Suspension or revocation of license or registration; appeal;…
- 62C-69 · Destruction of certain copies, returns, statements or documents