{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62c-47","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62C, § 47","heading":"Action of contract for unpaid taxes","body":"Section 47. The commissioner may recover any unpaid tax in an action of contract brought in the name of the commonwealth.","path":["Part I","Title IX","Chapter 62C"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section47","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:02Z","sha256":"6d06dd469ba87ed7276f8c2b43f886226740d70992bba1b12077e7cfd2beefc7","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62c-46","next":"us-ma/mass.-gen.-laws-ch.-62c-47a"},"notice":"GroundRules: Original legal text. Not legal advice."}