Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 41 (2026)

Remedies; restrictions

✓ current as of July 2026

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Section 41. The remedies provided by section thirty-seven to forty, inclusive, shall be exclusive, whether or not the tax is wholly illegal. But the word ''exclusive'' in this section shall not be construed to deprive any person of a right of action at law in any federal court.

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 1987–2023 · leading case: McGonagle v. Home Depot U.S.A., Inc., 915 N.E.2d 1083 (Mass. App. Ct. 2009).

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McGonagle v. Home Depot U.S.A., Inc., 915 N.E.2d 1083 (Mass. App. Ct. 2009). “” G. L. c. 62C, § 41, inserted by St. 1976, c.”

RHI Holdings, Inc. v. Comm'r of Revenue, 748 N.E.2d 964 (Mass. App. Ct. 2001). “See G. L. c. 62C, § 41 (the abatement process under §§ 37-40 “shall be exclusive, whether or not the tax is wholly illegal”); Commissioner of Rev.”

Space Bldg. Corp. v. Comm'r of Revenue, 597 N.E.2d 435 (Mass. 1992). “See G.L.c. 62C, § 41 (1990 ed.). Nevertheless, "[w]e have held repeatedly, in the tax field, that a declaratory action is not ousted merely by the fact that the taxpayer has an administrative path to relief.”

Curran v. Comm'r of Revenue, 503 N.E.2d 42 (Mass. App. Ct. 1987). “§ 12:01(4) (1979) and to the accountant’s failure to take an appeal to the Appellate Tax Board under G.”

Space Bldg. Corp. v. Comm'r of Revenue, 413 Mass. 445 (Mass. 1992). “See G. L. c. 62C, § 41 (1990 ed.). Nevertheless, “[w]e have held repeatedly, in the tax field, that a declaratory action is not ousted merely by the fact that the taxpayer has an administrative path to relief.”

Pixley v. Comm'r of Revenue (Mass. App. Ct. 2023). “The Supreme Judicial Court has held that such relief can be available, notwithstanding G. L. c. 62C, § 41's, limitation of remedies to those appearing in G.”

Luchini v. Adams, 11 Mass. L. Rptr. 742 (Mass. Super. Ct. 2000). · cites it 2× “The defendant Commissioner opposes plaintiffs motion for summary judgment, arguing that, pursuant to G.L.c. 62C, §41, the abatement process at the DOR and subsequent appeal to the Appellate Tax Board, as set forth in G.”

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