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Section 47 - Action of Contract for Unpaid Taxes

MA Gen L ch 62c § 47 (2019) (N/A)
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Section 47. The commissioner may recover any unpaid tax in an action of contract brought in the name of the commonwealth.

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Section 46 - Powers and Remedies of Commissioner for Collection of Taxes; Warrant for Collection; Fees
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Section 47a - Licenses and Certificates of Authority Issued by Governmental Entities; Persons Furnishing Goods, Services or Real Estate Space to Governmental Entities; Lists; Determination of Unpaid Taxes; Appeal and Hearing