Mass. Gen. Laws » Part I Title II Chapter 14
Massachusetts General Laws

Mass. Gen. Laws ch. 14, § 2 (2026)

Commissioner; appointment; removal; bond; salary

✓ current as of July 2026
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Section 2. The commissioner of revenue, in this chapter called the commissioner, shall be appointed by the secretary of administration and finance, with the approval of the governor, and may be removed in like manner; the commissioner shall be a person of ability and experience, shall devote full time to his duties and shall not hold any other salaried public office, or engage in any business or profession for profit during his incumbency; his entire time to the duties of his office, and shall perform such functions as said secretary shall from time to time assign to him; provided, however, that the position of commissioner shall not be subject to the provisions of chapter thirty-one or section nine A of chapter thirty.

The commissioner shall give to the state treasurer a bond for the faithful performance of his official duties in a penal sum and with sureties approved by the governor. The commissioner shall receive a salary of thirty-five thousand fifty-three dollars.

Notes of Decisions
Cited in 2 cases, 1973–1974 · leading case: Bd. of Assessors v. Zayre Corp., 304 N.E.2d 183 (Mass. 1973).
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Bd. of Assessors v. Zayre Corp., 304 N.E.2d 183 (Mass. 1973). “601, § 1, which provided that a taxpayer might seek abatement of certain types of taxes from the State Tax Commission (G. L. c. 14, § 2), that the “decision of the commissioner .”
Sudbury v. Comm'r of Corporations & Taxation, 321 N.E.2d 641 (Mass. 1974). “…and officials of the town. [2] The associate commissioners. The three defendants constitute the State Tax Commission. G.L.c. 14, § 2.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.