Mass. Gen. Laws » Part I Title IX Chapter 62C
Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 29 (2026)

Collection of tax jeopardized by delay; immediate assessment

✓ current as of July 2026
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Section 29. If the commissioner believes that the collection of any tax will be jeopardized by delay, he shall, whether or not the time otherwise prescribed by law for making return and paying such tax has expired, immediately assess such tax together with all interest and penalties, as provided by law. Such tax, penalties and interest shall thereupon become immediately due and payable, and immediate notice and demand shall be made by the commissioner for the payment thereof. Upon failure or refusal to pay such tax, penalty and interest, the commissioner shall proceed forthwith to the collection thereof.

Notes of Decisions
Cited in 1 case, 2001–2001 · leading case: Commonwealth v. Bogannam, 740 N.E.2d 1072 (Mass. App. Ct. 2001).
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Commonwealth v. Bogannam, 740 N.E.2d 1072 (Mass. App. Ct. 2001). “e four years later, in July, 1995, the defendant brought this motion for a new trial, 4 alleging that, because he had been subject to and had paid the income tax and related assessments, his sentence on the criminal charge constituted a second punishment, in violation of double…”
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.