Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 62C, § 62

Expenses of levy and sale

Official textmalegislature.gov

Section 62. The commissioner shall determine the expenses to be allowed in all cases of levy and sale.

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In this chapter (40 sections)
  1. 62C-46 · Powers and remedies of commissioner for collection of taxes;…
  2. 62C-47 · Action of contract for unpaid taxes
  3. 62C-47A · Licenses and certificates of authority issued by governmental…
  4. 62C-47B · Driver's license, permit, right to operate or certificate of…
  5. 62C-48 · Liability of lessee for tax due from lessor
  6. 62C-49 · Information for collection of taxes; injunction
  7. 62C-49A · Certification of compliance with tax laws as prerequisite to…
  8. 62C-50 · Liens upon property for nonpayment of taxes
  9. 62C-51 · Sale or transfer of corporate assets; procedure
  10. 62C-52 · Waiver of lien; certificate showing good standing; fees
  11. 62C-53 · Levy upon property for payment of tax
  12. 62C-54 · Surrender of property or discharge of obligation; exceptions;…
  13. 62C-55 · Books or records relating to property subject to levy
  14. 62C-55A · Exempt property
  15. 62C-56 · Seizure of property; notice; sale
  16. 62C-57 · Disposition of hard to keep property; notice to owner; public…
  17. 62C-58 · Redemption of property
  18. 62C-59 · Certificates of sale; execution of deeds
  19. 62C-60 · Effect of certificates of sale and deeds
  20. 62C-61 · Record of sales and redemptions of real property
  21. 62C-62 · Expenses of levy and sale
  22. 62C-63 · Disposition of money realized under Secs. 53 through 64
  23. 62C-64 · Release of levy; return of wrongfully levied property
  24. 62C-65 · Time for collection of taxes; bankruptcy cases
  25. 62C-66 · Bonds of licensees and registrants subject to chapters 64A to…
  26. 62C-67 · Licenses and registration certificates of taxpayers under…
  27. 62C-67A · Shows; registration certificates
  28. 62C-67B · Reciprocal agreements with other states for payment of sales…
  29. 62C-67C · Revision of procedures for issuance, acceptance and…
  30. 62C-67D · Biotechnology or medical device manufacturing companies; jobs…
  31. 62C-68 · Suspension or revocation of license or registration; appeal;…
  32. 62C-69 · Destruction of certain copies, returns, statements or documents
  33. 62C-70 · Testimony and proofs under oath taken by commissioner;…
  34. 62C-71 · Notice under this chapter
  35. 62C-72 · Person defined
  36. 62C-73 · Tax evasion, failure to collect or pay tax, keep records or…
  37. 62C-74 · Disclosure of information by tax preparer
  38. 62C-75 · False statements by taxpayers subject to Secs. 11 and 30;…
  39. 62C-76 · Failure to possess license or registration as required by…
  40. 62C-77 · Failure to file return, list or report, or information…
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