Massachusetts General Laws

Mass. Gen. Laws ch. 62, § 54 (2026)

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✓ current as of July 2026

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Section 54. If any part, subdivision or section of this chapter shall be declared unconstitutional, the validity of its remaining provisions shall not be affected thereby.

Notes of Decisions

Cited in 1 case, 2005–2005 · leading case: Peterson v. Comm'r of Revenue, 444 Mass. 128 (Mass. 2005).

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Peterson v. Comm'r of Revenue, 444 Mass. 128 (Mass. 2005). · cites it 4× “, citing G. L. c. 62, § 54. Because the record was not sufficiently developed on the issue, the matter was remanded to the single justice for further proceedings with respect to the determination of the effective date of the rate change.”

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