Massachusetts General Laws
Mass. Gen. Laws ch. 59, § 38E (2026)
Testimony under oath concerning written return filed under Sec. 38D or application for abatement
✓ current as of July 2026
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Section 38E. A board of assessors may require testimony under oath of a taxpayer relative to his written return filed under section thirty-eight D and may also require testimony under oath of any applicant for abatement under section fifty-nine.