{"data":{"id":"us-ma/mass.-gen.-laws-ch.-140-113","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 140, § 113","heading":"Disposal of returns made to commissioner","body":"Section 113. Returns made to the commissioner under section ninety-eight may be destroyed or disposed of by his order after the lapse of three years from the date of their receipt, and any proceeds received in the course of their disposal shall be paid to the commonwealth.","path":["Part I","Title XX","Chapter 140"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter140/Section113","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:23:18Z","sha256":"065840d17affb7cb807f81537465aee9abf9fce0f7661b0703b9d761c11e88d2","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-140-112","next":"us-ma/mass.-gen.-laws-ch.-140-114"},"notice":"GroundRules: Original legal text. Not legal advice."}