Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 34A (2026)

Bond; release of delinquent taxpayer from custody

✓ current as of July 2026

Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 34A. A person shall not be committed to jail for the non-payment of a tax, nor shall a person so committed be further detained therein, if he gives to the collector or to the officer charged with the service of the collector's warrant a bond running to the collector sufficient in amount to cover the amount of the tax and all interest and other charges and fees which are or may become due thereon, conditioned to pay the same to the collector or officer within thirty days thereafter or within such further time as the collector or officer may fix, and with such surety or sureties as the collector or officer or a master in chancery may approve. A person shall not be committed for such non-payment until he has been given a reasonable time to procure such a bond.

Notes of Decisions

Cited in 1 case, 1960–1960 · leading case: Vautier, 164 N.E.2d 317 (Mass. 1960).

Sort: Relevance Newest Treatment

Vautier, 164 N.E.2d 317 (Mass. 1960). · cites it 2× “These are that the petitioner was informed of his legal rights and asked to disclose sufficient goods upon which a warrant could be levied and whether he desired to furnish a bond, G. L. c. 60, § 34A, and that the petitioner refused to disclose sufficient goods or to furnish a…”

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.