{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62c-42","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62C, § 42","heading":"Abatement of taxes by appellate tax board","body":"Section 42. Taxes with interest and costs thereon, due to the commonwealth, which are unpaid and uncollectible, may be abated by the appellate tax board on the recommendation of the commissioner at any time after the expiration of two years from the date when the same became payable.","path":["Part I","Title IX","Chapter 62C"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section42","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:02Z","sha256":"d3f3e308c564f1b44a9cdc3bc338ce0f37f7fa87da94db5ac82018511803e2bd","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62c-41","next":"us-ma/mass.-gen.-laws-ch.-62c-43"},"notice":"GroundRules: Original legal text. Not legal advice."}