{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62c-43","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62C, § 43","heading":"Unpaid taxes not warranting collection; abatement","body":"Section 43. The commissioner is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, if the amount due does not exceed $100 and the commissioner determines, under uniform rules prescribed by him, that the administration and collection costs involved would not warrant collection of the amount due.","path":["Part I","Title IX","Chapter 62C"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section43","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:02Z","sha256":"e81377692c477f9c2fb82805f9a93501f0511e56ae41f784705478e04d3489fb","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62c-42","next":"us-ma/mass.-gen.-laws-ch.-62c-44"},"notice":"GroundRules: Original legal text. Not legal advice."}